An Examination of The Impact of Firm Size and Age On Managerial Disclosure of Intellectual Capital By High-Tech Companies
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Keywords

Firm Size
Intellectual Capital
Technology

How to Cite

Sonnier, B., Carson, K., & Carson, P. (2009). An Examination of The Impact of Firm Size and Age On Managerial Disclosure of Intellectual Capital By High-Tech Companies. Journal of Business Strategies, 26(2), 167–190. https://doi.org/10.54155/jbs.26.2.167-190

Abstract

A sample of 143 high-technology firms was examined to determine if there
were inverse relationships between the size and age of companies and their level
of intellectual capital disclosure. Weak inverse relationships were found between
number of employees and level of disclosure and between total assets and level
of disclosure. There was, however, a significant inverse relationship between firm
age and level of disclosure. Multivariate regression provided support that firm age
was a significant predictor of level of intellectual capital disclosure. It appears that
young companies use increased disclosure to signal to the market their real value
and prospects.

https://doi.org/10.54155/jbs.26.2.167-190
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