Iskanje po katalogu digitalne knjižnice

Opis: The existing empirical research into the association between intellectual capital disclosures by organisations and the cost of debt is scarce or is based solely on the samples of the (large) listed organisations. Since agency issues between management/owners and lenders exist also in (large) private organisations whose financing is greatly dependent on loans and whose audited annual reports can be a source of additional information for external users, we performed an empirical research to find the answer to the question whether the level of intellectual capital disclosure (as a whole and of its sub-categories) of organisations is associated with the cost of their debt capital. Our study was performed on a sample of private Slovenian organisations with audited annual reports. The results of our research did not reveal that lenders would take into account intellectual capital disclosures by Slovenian private audited organisations as the information about the potential for their future cash flows when deciding on the cost of debt issued to these organisations.
Ključne besede: intellectual capital, intellectual capital disclosure, intellectual capital disclosure level, cost of debt, private organisations, content analysis
Objavljeno v DKUM: 03.05.2018; Ogledov: 1182; Prenosov: 184
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Opis: Over the past 15 years, issues related to knowledge and knowledge management in companies and academic and research spheres have gained on importance. Knowledge is seen as an endless resource, a key element of innovations, competitiveness, economic growth and sustainable development. The present volume examines theoretical and methodological concepts of knowledge management, the knowledge society and the new economy. Drawing on the idea of the knowledge paradigm the growing importance and the role of knowledge in the society, which depend on numerous institutional prerequisites, is emphasized. Moreover, attention is drawn to the need for implementing and spreading the knowledge, as a multidimensional and multidisciplinary notion, efficiently as well as to the need for a critical evaluation of the so-called imaginary knowledge. The authors thus emphasize the need for the criteria of grading and knowledge transfer to be at the highest possible level. The field of knowledge leaves no place for improvisation, imperfection, and manipulation. This is the only ‘recipe’ for a successful future and a way out of any crisis.
Ključne besede: knowledge, economy, knowledge society, sustainability, new economy, knowledge economy, innovation, social capital, intellectual capital, knowledge management
Objavljeno v DKUM: 21.12.2015; Ogledov: 1449; Prenosov: 92
Celotno besedilo (3,10 MB)
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