Designing Intellectual Capital Reporting Model in Iranian Knowledge Based Companies

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NIKBAKHT MOHAMMAD REZA; KALHORNIA HAMID

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING Year:2019 | Volume:4 | Issue:7 Page(s): 271-307

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Title

Designing Intellectual Capital Reporting Model in Iranian Knowledge Based Companies

Author(s)

NIKBAKHT MOHAMMAD REZA | KALHORNIA HAMID | Issue Writer Certificate

Keywords

Intellectual capitalQ2

Financial reportingQ1

Information asymmetryQ2

Knowledge Based CompaniesQ1

Thematic analysisQ1

Abstract

Given the movement of the country's economy towards knowledge-based economy and the growth and development of knowledge-based companies, the importance of the reporting of intellectual property of these companies has become more and more evident. The present research addresses the issue of providing an appropriate model for Intellectual capital reporting in knowledge-based companies in 2018. In this research, by using an interview and based on the Thematic analysis based on interviews with experts in the field of Intellectual capital and knowledge-based companies, a model for reporting the effects of Intellectual capital in Knowledge Based Companies is proposed. The acceptability of the qualitative model was measured using a questionnaire. The questionnaire was acceptable in terms of both reliability and credibility. The results show that all the main components of the qualitative model have been approved. In this model, Intellectual capital reporting was quantitatively qualitative (hybrid) and based on quantitative variables obtained from interviewing experts. Also, the Board of Directors' activity report was approved as the appropriate place for Intellectual capital accounting reporting. Also, the implications of Intellectual capital reporting, use as inputs for corporate valuation and financing purposes, reduction of Information asymmetry, and functional management tools were confirmed.

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APA: Copy

NIKBAKHT, MOHAMMAD REZA, & KALHORNIA, HAMID. (2019). Designing Intellectual Capital Reporting Model in Iranian Knowledge Based Companies. IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING, 4(7 ), 271-307. SID. https://sid.ir/paper/375859/en

Vancouver: Copy

NIKBAKHT MOHAMMAD REZA, KALHORNIA HAMID. Designing Intellectual Capital Reporting Model in Iranian Knowledge Based Companies. IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING[Internet]. 2019;4(7 ):271-307. Available from: https://sid.ir/paper/375859/en

IEEE: Copy

MOHAMMAD REZA NIKBAKHT, and HAMID KALHORNIA, “Designing Intellectual Capital Reporting Model in Iranian Knowledge Based Companies,” IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING, vol. 4, no. 7 , pp. 271–307, 2019, [Online]. Available: https://sid.ir/paper/375859/en

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