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:: Volume 4, Issue 7 (9-2019) ::
aapc 2019, 4(7): 271-307 Back to browse issues page
Designing Intellectual Capital Reporting Model in Iranian Knowledge Based Companies
Mohammad reza Nikbakht 1, Hamid Kalhornia Mr.2
1- Associate Professor of Accounting, University of Tehran, Tehran, Iran(Corresponding Author). , mnikbakht@ut.ac.ir
2- PhD student of Accounting, University of Tehran, Tehran, Iran. Email: hamid.kalhornia@gmail.com .(hamid.kalhornia@gmail.com)
Abstract:   (3169 Views)
Given the movement of the country's economy towards knowledge-based economy and the growth and development of knowledge-based companies, the importance of the reporting of intellectual property of these companies has become more and more evident. The present research addresses the issue of providing an appropriate model for intellectual capital reporting in knowledge-based companies in 2018. In this research, by using an interview and based on the thematic analysis based on interviews with experts in the field of intellectual capital and knowledge-based companies, a model for reporting the effects of intellectual capital in knowledge based companies is proposed. The acceptability of the qualitative model was measured using a questionnaire. The questionnaire was acceptable in terms of both reliability and credibility. The results show that all the main components of the qualitative model have been approved. In this model, intellectual capital reporting was quantitatively qualitative (hybrid) and based on quantitative variables obtained from interviewing experts. Also, the Board of Directors' activity report was approved as the appropriate place for intellectual capital accounting reporting. Also, the implications of intellectual capital reporting, use as inputs for corporate valuation and financing purposes, reduction of information asymmetry, and functional management tools were confirmed.
Keywords: Intellectual capital, Financial reporting, Information asymmetry, Knowledge Based Companies, Thematic analysis
Full-Text [PDF 696 kb]   (1286 Downloads)    
Type of Study: Applicable | Subject: Special
Received: 2018/12/1 | Accepted: 2019/01/30 | Published: 2019/09/15
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Nikbakht M R, Kalhornia H. Designing Intellectual Capital Reporting Model in Iranian Knowledge Based Companies. aapc 2019; 4 (7) :271-307
URL: http://aapc.khu.ac.ir/article-1-549-en.html
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Volume 4, Issue 7 (9-2019) Back to browse issues page
دوفصلنامه علمی حسابداری ارزشی و رفتاری journal of Value & Behavioral Accounting
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