Disclosure of intellectual capital in financial reports: case of Latvia

Lentjushenkova, Oksana; Zarina, Vita; Titko, Jeļena

doi:10.24136/oc.2019.017

Cited by 11 publications

(8 citation statements)

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“…This problem stems from the fact that quite frequently applicable research focuses either solely on the context of human empowerment (which is typical of work on human development and on associated educational vectors, including those enumerated in annual UNDP reports), on comparing countries' intellectual bases with reference to their overall competitiveness (World Economic Forum and other reports), or on the connections between the intellectual potential of the employed and gross economic performance indicators (with the emergence of the Solow growth model and its enhancement with human capital factors that take into account sectoral differences in employment within the Mankiw, Romer and Weil model). Furthermore, current research in this direction continues both at the country level (Beugelsdijk et al, 2018;Baltgailis, 2019;Mačerinskienė & Aleknavičiūtė, 2017), and enterprise level (Nimtrakoon, 2015;Brodowska-Szewczuk, 2019;Mačerinskienė & Survilaitė, 2019;Lentjushenkova, et al, 2019).…”

Section: Introductionmentioning

confidence: 99%

An Analysis of Intellecutal Potential and its Impact on the Social and Economic Development of European Countries

Bilan¹,

Mishchuk²,

Roshchyk³

et al. 2020

JOC

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The research presented in this article seeks to evaluate the impact of intellectual potential on a country's competitiveness as measured by the most important indicators of economic growth and standard of living. The population with tertiary education as well as with the relevant professional competences required for entrepreneurship and employment form the study group. Intellectual potential indicators along with general and partial productivity indicators, i.e. multifactor productivity (MFP) and labour productivity (LP) respectively, are calculated for different population groups using various methods, with the impact of MFP and LP in relation to each other subsequently analysed. The research revealed that the factors with the greatest impact on LP are: the share of people in the employed population involved in R&D, the share of researchers in the total employed population, as well as the level of tertiary education in terms of the total population as well as for the economically active population and self-employed persons. It was also found that the intensity of the influence of intellectual potential on LP has decreased, but only insignificantly. This decrease indicates the need to strengthen the role of other resources in relation to economic development and improvements in competitiveness. Today, MFP, as the gross indicator of economic progress and standard of living, has no apparent dependence on most of the studies intellectual potential indicators with the exception of the share of professionals with tertiary education (correlation coefficient = 0.440). This finding suggests an increased need to balance the use of all production resources, in particular through innovative work and the development of skills which are not necessarily formed in the field of tertiary education, at least in its formal sector.

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Section: Introductionmentioning

confidence: 99%

An Analysis of Intellecutal Potential and its Impact on the Social and Economic Development of European Countries

Bilan¹,

Mishchuk²,

Roshchyk³

et al. 2020

JOC

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“…Reputation is an element of Intellectual capital and an essential part of a company's value (Lentjushenkova et al, 2019). On one hand, maintaining reputational stability and anti-crisis reputation management are the components of a single reputation management system (Kiambi & Shafer, 2016).…”

Section: Literature Reviewmentioning

confidence: 99%

Reputation stability vs anti-crisis sustainability: under what circumstances will innovations, media activities and CSR be in higher demand?

Derevianko

2019

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Research background: The difference of war and peace can help gain an under-standing of the differences in the management of a company's reputation in terms of its stability as compared to the state of a reputation crisis. The question of practical confirmation, which is left open, is whether there is a positive correlation between the anti-crisis activity of the reputation management system and its stability in a long-term perspective, or whether these two factors are inversely related. Purpose of the article: This research is essentially aimed at studying the impact of innovation activity, media activity, and corporate social responsibility on reputational stability as well as on anti-crisis reputational sustainability. Methods: Indicators of innovation activity, media activity, corporate social responsibility, reputational stability, and anti-crisis reputational sustainability were collected in a sample of the most frequently mentioned in the media leading companies of the Ukrainian economy (N = 315), using an online survey done among 110 industry experts within the framework of the Reputation ACTIVists All-Ukrainian Ranking of Corporate Reputation Management Quality over February-March'2019 period. Structural equation modeling (SEM) in using the maximum likelihood estimation method was applied to examine the associations between above-mentioned indicators, according to the aim of the study. Findings & Value added: The results of our study revealed: 1) the existence of a significant correlation between CSR and reputational stability; 2) innovative and media activity are the most significant variables to provide anti-crisis sustainability; 3) CSR is less important for ensuring anti-crisis sustainability than for maintaining reputational stability; 4) anti-crisis sustainability is significantly more dependent on media activity than reputational stability is. By better understanding the roles of innovation activity, media activity, and corporate social responsibility, the company’s management in Ukraine can leverage the results of the study to improve reputation management performance, differentiating approaches in circumstances of a crisis and stability.

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“…In addition, they note that the banking sector could make a profound contribution to the development of the country by adding extra value to Gross Domestic Product, Gross National Product, and other metrics of economic output that can directly influence the development of a country [56]. Lentjushenkova et al (2019) claim that intellectual capital could be a driver of sustainability [57]. Jomo et al (2016) [58] stated that Public-Private Partnerships (PPPs) could be treated as a tool for sustainable development promotion.…”

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confidence: 99%

Impact of Investment Sources for Sustainability on a Country’s Sustainable Development: Evidence from the EU

2020

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All countries face several issues while running the process of sustainable development—the absence of a uniform means of sourcing investment for sustainable development and the lack of a unified index for the evaluation of sustainable development. No doubt, ensuring sustainable development requires constant financial investments. Hence, it is essential to examine the investment sources for sustainable development at the country level and to comprehend if the current financial investment has a direct impact on the results of a country’s sustainable development. The article aims at identifying the financing sources for sustainable development for each of the European Union (EU) countries and assessing their impact on each of the EU countries’ sustainable development, which is expressed as the Integrated Sustainable Development Index (ISDI). After the detailed analysis of investment sources for the sustainability of the EU countries, two sources of investment, assignation of budget and the EU structural funds, were selected, and ISDI calculation was applied for twenty-five of the EU member states for the period 2003–2017. Correlation analysis (using SPSS software) helped to identify the strength of the connection and to select countries for the Johansen Cointegration Test (using Eviews software) in order to determine how variables interact. The results show that the combination of the assignation of budget and the EU structural funds has a positive impact on the coherence of five (Czech Republic, Denmark, Spain, Slovenia, and Austria) out of twenty-four countries.

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Disclosure of intellectual capital in financial reports: case of Latvia

Cited by 11 publications

References 0 publications

An Analysis of Intellecutal Potential and its Impact on the Social and Economic Development of European Countries

An Analysis of Intellecutal Potential and its Impact on the Social and Economic Development of European Countries

Reputation stability vs anti-crisis sustainability: under what circumstances will innovations, media activities and CSR be in higher demand?

Impact of Investment Sources for Sustainability on a Country’s Sustainable Development: Evidence from the EU

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