Vốn trí tuệ: quan điểm của người sử dụng

Emerald - Tập 31 Số 6 - Trang 434-447 - 2008
Richard Petty1, Federica Ricceri2, James Guthrie3
1Macquarie Graduate School of Management, Macquarie University, North Ryde, Australia
2University of Padova, Padova, Italy
3School of Business, University of Sydney, Sydney, Australia

Tóm tắt

Mục đíchMục đích của bài báo này là cung cấp một tài khoản thực nghiệm về cách mà một nhóm các chuyên gia tài chính sử dụng thông tin về vốn trí tuệ (IC), và giá trị mà nhóm này gán cho việc báo cáo IC. Bài báo cũng nhằm hiểu khả năng của nhóm trong việc truy cập thông tin một cách riêng tư mà có thể giúp họ xác định giá trị của vốn trí tuệ công ty nhằm hỗ trợ cho quá trình ra quyết định của họ.Thiết kế/phương pháp/tiếp cậnKhảo sát được thực hiện đối với một nhóm các chuyên gia tài chính tại Hồng Kông.Kết quảCác người trả lời muốn các công ty trở nên minh bạch hơn và cung cấp nhiều thông tin hơn về vốn trí tuệ của họ. Các người trả lời tin rằng việc công bố thông tin IC nhiều hơn sẽ được thưởng bằng việc tăng giá cổ phiếu của công ty – mặc dù rất ít người nghĩ rằng họ sẽ trả nhiều hơn cho việc công bố thông tin minh bạch hơn. Hơn nữa, hầu hết những người trả lời dường như hiện đang giải quyết nhu cầu thông tin IC của họ thông qua các kênh thông tin riêng tư và đánh giá thông tin được cung cấp công khai không phù hợp với nhu cầu của họ.

Từ khóa


Tài liệu tham khảo

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