TAILIEUCHUNG - Hurdles for the Voluntary Disclosure Of Information on Intangibles – Empirical Results for “New Economy” Industries

There are different approaches to classify intangible resources. Edvinsson / Malone and Stew- art classify in Human Capital, Structural Capital and Customer Capital. 15 Bontis uses Rela- tional Capital in a wider sense instead of Customer Capital 16 and Sveiby classifies in internal structure, external structure and people’s competence. 17 The workforce “Intangibles in Ac- counting” separates seven categories of intangible resources. 18 For our study we found the classification in customer capital, human capital, innovation capital and structure or process capital helpful as the approach comprises all other classifications. As can be seen from Figure 1 some categories of intangible resources overlap (., technological. | DRESDEN UNIVERSITY OF TECHNOLOGY Department of Business Management and Economics Dresden Papers of Business Administration No. 71 03 Hurdles for the Voluntary Disclosure Of Information on Intangibles -Empirical Results for New Economy Industries by Thomas Gunther and Dirk Beyer Editors The Chairs of the Department of Business Administration ISSN 0945-4810 Hurdles for the Voluntary Disclosure of Information on Intangibles 1 Hurdles for the Voluntary Disclosure of Information on Intangibles - Empirical Results for New Economy Industries by Thomas W. Guenther Dirk Beyer Jutta Menninger1 Abstract Intangible resources are gaining increasing importance in western economies. Our paper is focusing on possibilities and limits of reporting on intangible resources seen from the company s point of view. We examine 343 German listed corporations of the German C-DAX indices for industries where intangible resources play a significant role for the business models of the companies. The study analyses the relevance of intangible resources in relation to tangible and financial resources for the company s strategy based on Porter s concepts of the value chain and the competitive forces relevance . The relevance of intangibles is compared with the intensity of the focus within the company s internal control system. In the third step the importance within the external reporting system is considered disclosure . Finally the company s perception of the sensitivity regarding information about intangible resources on the capital market is analysed. JEL-Classification C12 G32 M41 Keywords Reporting Intangibles Voluntary Disclosure Information Systems Internal Control System Prof. Dr. Thomas W. Guenther and Dipl. Kfm. Dirk Beyer Dresden University of Technology Chair of Management Accounting and Control Dresden University of Technology Mommsenstrasse 13 D01062 Dresden Germany email control@ Dr. Jutta Menninger PWC Deutsche Revisions AG Corporate Finance Beratung .

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