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  • 1
    Electronic Resource
    Electronic Resource
    Bingley : Emerald
    Journal of intellectual capital 6 (2005), S. 397-416 
    ISSN: 1469-1930
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: Purpose - This paper aims to develop a descriptive framework of the components of intellectual capital in annual reports. The paper also aims to investigate the effects of disclosure of intellectual capital on market capitalization. Design/methodology/approach - The components of intellectual capital are used as units of analysis to content analyze the annual reports of a sample of 58 Fortune 500 companies over the five-year period of 1993-1997. Findings - The frequency of disclosure of information about brand and proprietary processes has increased over the study period. The results also point to significant differences between the "new" and "old" economy sectors with respect to intellectual capital categories of brand and partnerships where there is more disclosure by "old" economy sector and information technology and intellectual property where there is more disclosure by the "new" economy sector. Finally, the results show a highly significant effect for the intellectual capital disclosure on market capitalization. Research limitations/implications - The time period is limited to the years before the market excesses of the late 1990s and the market decline of the 2000s. The results have significant implications for setting standards of disclosure of intellectual capital in annual reports. Originality/value - This is the first paper to provide information on disclosure of intellectual capital by fortune 500 companies in the USA. Its results have value for various users of annual reports who seek to understand the ways in which companies disclose information about their intellectual capital.
    Type of Medium: Electronic Resource
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  • 2
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    Menasha, Wis. : Periodicals Archive Online (PAO)
    The Accounting Review. 58:2 (1983:Apr.) 478 
    ISSN: 0001-4826
    Topics: Economics
    Description / Table of Contents: BOOK REVIEWS, PHILIP E. MEYER, Editor
    Notes: Departments
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  • 3
    Electronic Resource
    Electronic Resource
    Springer
    Review of quantitative finance and accounting 6 (1996), S. 133-147 
    ISSN: 1573-7179
    Keywords: cost-volume-profit analysis ; uncertainty ; risk aversion ; fixed cost effect
    Source: Springer Online Journal Archives 1860-2000
    Topics: Economics
    Notes: Abstract Cost-volume-profit analysis has focused on the firm's short-run output decision assuming that the manager maximizes the firm's objective function rather than his or her own. This study argues that the decision problem facing the manager is to determine not only the level of output, but also the level of investment in risky assets in such a way that the expected utility of the manager's own end-of-period wealth can be maximized when the manager's wealth function is dependent on vested interests both within and outside of the firm, possibly in competition with the firm. Through analytical work, it is demonstrated that a change in fixed costs of the firm affects not only the production decision of a manager, but also his orher decision to invest in risky assets. The direction of this fixed cost effect depends on the particular type of risk aversion displayed by the manager. From the analytical work, five propositions are developed for empirical investigation in the future.
    Type of Medium: Electronic Resource
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  • 4
    ISSN: 1573-1944
    Keywords: ethical cognition ; principled score ; intervention ; longitudinal ; cross-sectional
    Source: Springer Online Journal Archives 1860-2000
    Topics: Philosophy , Economics
    Notes: Abstract In this study, we present evidence on the changes inethical cognition of business students over afour-year period. We use the Principled Score(P-score) of the Defining Issues Test to measure thischange. Specifically, we first compare the P-scores ofstudents at the entry to, halfway through, and shortlyafter graduation from a business school to analyze theeffect size of education on ethical cognition.Secondly, for a sample of students in an electivebusiness ethics course, we compare P-scores at thebeginning, and at the end of the semester to analyzethe effect size of specific intervention course onethical cognition. Prior studies in liberal arts fields have reportedhigh effect sizes from four-year college education onethical cognition, while a few studies have reportedonly moderate gains for business students. Consistentwith the liberal arts studies, our results indicatestatistically significant gains, and high effect sizesfor business students as well. Similarly, priorstudies have reported moderate gains in the P-scorefrom intervention courses in various fields. Ourresults indicate only low to moderate effect sizes forbusiness students. Importantly, while the gain waslow, and statistically insignificant for femalestudents, it was moderate, and highly significant formale students. Implications for education and researchare discussed.
    Type of Medium: Electronic Resource
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  • 5
    Electronic Resource
    Electronic Resource
    Springer
    Journal of business ethics 16 (1997), S. 1717-1725 
    ISSN: 1573-0697
    Source: Springer Online Journal Archives 1860-2000
    Topics: Philosophy , Economics
    Notes: Abstract This study provides evidence regarding the level of ethical cognition of business students at the entry to college as compared to a national norm. It also provides comparative evidence on the effects of group versus individual ethical cognition upon completion of a business ethics course. The Principled Score (P-score) from the Defining Issues Test (DIT) was used to measure the ethical cognition of a total sample of 301 business students (273 entering students plus 28 students in a business ethics course). The results indicate that (1) business students are not significantly different from the national norms at entry to college and (2) group reasoning helps male students improve their P-scores significantly in the business ethics course at a loss of P-score (albeit not statistically significant) for female students.
    Type of Medium: Electronic Resource
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  • 6
    Publication Date: 2006-10-17
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
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