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Does intellectual capital disclosure affect the cost of equity capital? An empirical analysis in the integrated reporting context

Journal of Intellectual Capital, ISSN: 1758-7468, Vol: 21, Issue: 6, Page: 985-1007
2020
  • 59
    Citations
  • 0
    Usage
  • 296
    Captures
  • 0
    Mentions
  • 2
    Social Media
Metric Options:   Counts1 Year3 Year

Metrics Details

  • Citations
    59
    • Citation Indexes
      59
  • Captures
    296
  • Social Media
    2
    • Shares, Likes & Comments
      2
      • Facebook
        2

Article Description

Purpose: The purpose of this study is to examine the impact of intellectual capital disclosure on the cost of equity capital in the context of integrated reporting, which represents the ultimate frontier in the field of corporate disclosure. Design/methodology/approach: The authors employ content analysis to measure intellectual capital disclosure levels along with a panel analysis on a sample of 164 integrated reports. Findings: Empirical outcomes indicate that intellectual capital disclosure levels have a significantly negative association with the cost of equity capital. Originality/value: This study's major contribution lies in its originality in terms of empirical examination of the relationship between intellectual capital disclosure in integrated reports and the cost of equity capital.

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