The Impact of Voluntary and Involuntary Intellectual Capital Disclosure on Firm Value

Luthfiani, Anin Dyah; Suryani, Ani Wilujeng

doi:10.33312/ijar.593

Cited by 4 publications

(4 citation statements)

References 109 publications

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“…The demand for health and wellness products is anticipated to persist in its growth trajectory, exhibiting diversification contingent upon factors of social and environmental awareness (Mueller & Kaufmann, 2007). Luthfiani and Suryani (2022) asserted the necessity for strategic guidance in the development of tourism sites, emphasizing the importance of acquiring access to diverse resources and encouraging the involvement of external stakeholders to enhance human resource capacity, financial access, connectivity and digitization.…”

Section: Wellness Tourism In Bangka Islandmentioning

confidence: 99%

Digital mapping of tourism destinations in Bangka Regency based on the wellness tourism model

Valeriani,

Wibawa,

Safitri

et al. 2024

Tour

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In the dynamic landscape of global tourism, a notable shift has occurred with the rising importance of wellness tourism. This research aims to systematically identify and evaluate tourism destinations within Bangka Regency that have successfully implemented indicators of the wellness tourism model. The study employs scalogram analysis to assess the service capacity of these destinations for visitors, considering factors such as accessibility, facilities, attractions, destination cleanliness and the implementation of health protocols. The findings reveal a nuanced categorization of destinations into five groups. From the 14 samples, approximately 34.71% of the destinations exhibit extensive facilities (I), while 14.29% possess satisfactory (II), another 14.29% have adequate (III) and again of 14.29% have destinations with less than adequate (IV). Furthermore, 21.42% of the destinations are characterized by insufficient (V). The identified groupings offer insights for policymakers, stakeholders and businesses to enhance wellness tourism experiences, thereby contributing to the overall development of the tourism sector in the region.

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Section: Wellness Tourism In Bangka Islandmentioning

confidence: 99%

Digital mapping of tourism destinations in Bangka Regency based on the wellness tourism model

Valeriani,

Wibawa,

Safitri

et al. 2024

Tour

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“…Various researchers have commented on the impact of intellectual capital on company value (Luthfiani, Suryani, 2022;Fołtys et al, 2021;Kucharska, 2022;Scafarto et al, 2023). However, they did not propose specific measures to quantify this impact.…”

Section: Roos Roos (1997) P 415mentioning

confidence: 99%

The Role of the Intellectual Potential of Employees in Creating the Goodwill of a Teaching Hospital

Chluska

2023

ECKM

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Hospitals are medical entities providing health services to patients. The dominant share of labour costs in the cost structure of the healthcare entity is evidence of the critical role of employees in a hospital's activities. Specialized medical staff provide medical services and educate future medical staff, while also conducting clinical trials and supporting the development of medical technologies. The article aims to recognize the impact of the intellectual potential of employees on creating goodwill in a teaching hospital. The inference was made based on the financial data available on hospital employees' income and labour costs as factors in the development of the goodwill of a teaching hospital. The following research questions were posed: whether the existing legal regulations regarding the financing of the activities of teaching hospitals in Poland, including the costs of medical staff, are conducive to the creation and development of goodwill of teaching hospitals; whether the ratio of the value of operating revenues to labour costs can be considered as a determinant of the increase in the goodwill of a teaching hospital. The research was conducted based on reporting data for 2018 - 2019 involving selected teaching hospitals as the basic units associating high-class medical specialists. The research was empirical and based on quantitative and qualitative data. The analyses were of an expert nature, from the perspective of a statutory auditor and a long-term researcher of the problems of the functioning of medical entities - hospitals. The preliminary findings indicate that the intellectual capital of teaching hospitals is crucial in creating and developing the goodwill measured by the ratio of the value of operating revenues to labour costs. The considerations undertaken in the article are an essential voice in recognizing the conditions for developing hospitals as entities with intellectual capital that is helpful in solving health problems on an international scale. The article is a continuation of the author's research on the development of intellectual capital of employees of teaching hospitals in Poland.

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“…By disclosing structural capital information, listed service organisations can highlight their intangible assets, potentially influencing investors' perceptions of the firm's value. Based on this, Ani et al [9] argued that managers should reveal intellectual capital relevant to market demands and prioritise information quality to increase firm value. However, traditional accounting methods have not captured the extent to which structural capital disclosure affects the value of listed service organisations [70,104].…”

Section: Introductionmentioning

confidence: 99%

An Assessment of the Influence of Structural Capital Disclosure on the Value of Listed Service Firms in Nigeria

Akinadewo,

Falana

2024

Asian J. Econ. Busin. Acc.

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The purpose of this study was to assess the influence of structural capital disclosure on the value of listed service firms in Nigeria. This study employed a quantitative research approach, using data from annual reports and financial statements of 23 listed service firms in Nigeria. The sample was selected using a census sampling technique. The study used multiple regression analysis coupled with correlation analysis. From the findings that emerged from the result, the study concluded that structural capital disclosure proxy by organisational, process, and innovation capital disclosures significantly influence the value of listed service firms in Nigeria. Given this finding, the study recommends that a framework for such disclosure should be institutionalized as firms want to limit this type of disclosure because of business secrecy and competitors' disadvantage costs.

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The Impact of Voluntary and Involuntary Intellectual Capital Disclosure on Firm Value

Cited by 4 publications

References 109 publications

Digital mapping of tourism destinations in Bangka Regency based on the wellness tourism model

Digital mapping of tourism destinations in Bangka Regency based on the wellness tourism model

The Role of the Intellectual Potential of Employees in Creating the Goodwill of a Teaching Hospital

An Assessment of the Influence of Structural Capital Disclosure on the Value of Listed Service Firms in Nigeria

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