témavezető: Kovács Zsuzsanna Ilona
helyszín (magyar oldal): University of Szeged helyszín rövidítés: SZTE
A kutatási téma leírása:
The inclusion of intangible resources in financial reports and other annual statmenents can form the basis of many research directions. These types of assets do not meet the traditional balance sheet recognition criteria, so businesses communicate about them in voluntary disclosures. Based on various economic theories (agency theory, legitimacy theory), the reduction of information asymmetry is in the interests of the entities; however, for those elements of intellectual capital that do not appear in traditional financial statements (eg, human resource and experience, organizational culture), the question of communicating stakeholders raises many problems.
The form of the publication of information (annual reports, financial statements), and the extent and quality of diclosure can be analyised, which are researched in local and international literature using a mixed methodology (content analysis, interview, questionnaire). The relevancy of the topic is confirmed by the fact that the international standard-setting body (IASB) also keeps this issue on its agenda, and the regulators are also looking for a way to possibly modify the financial reporting frameworks, since currently most of the internally produced intangible assets are missing from the balance sheets.
Own publications related to the topic:
Kovács, Zsuzsanna Ilona ; Lippai-Makra, Edit ; Kiss, Gábor Dávid ; Deák, István 2021. The intangible reporting culture of the largest hungarian companies. Economy and Finance: English-Language Edition of Gazdaság és Pénzügy 8 : 1 pp. 85-108. , 24 p. (
Lippai-Makra, Edit ; Rádóczi, Zsolt ; Kovács, Zsuzsanna Ilona 2019. Intellectual Capital Disclosure of Hungarian and Czech Listed Firms. European Financial and Accounting Journal 14 : 3 pp. 45-59. , 16 p.
Kovács, Zsuzsanna Ilona ; Lippai-Makra, Edit. 2018. Innovation and Sustainability: Disclosure Practices of Hungarian Pharmaceutical Companies. Journal of Accounting and Management 8 : 2 pp. 129-140. , 12 p.
Kovács, Zsuzsanna Ilona 2015. Immateriális vagyonelemek a magyar számviteli rendszerben és a beszámolókban.Pénzügyi Szemle/Public Finance Quarterly (1963-) 2015 : 2 pp. 231-242. , 12
Related own publications:
Li, J., Pike, R., & Haniffa, R. (2008). Intellectual capital disclosure and corporate governance structure in UK firms. Accounting and Business Research, 38(2), 137–159. https://doi.org/10.1080/00014788.2008.9663326
Ragini. (2012). Corporate Disclosure of Intangibles: A Comparative Study of Practices among Indian, US, and Japanese Companies. Vikalpa, 37(3), 51–72. https://doi.org/10.1177/0256090920120305
Vitolla, F., Raimo, N., Rubino, M., & Garzoni, A. (2022). Broadening the horizons of intellectual capital disclosure to the sports industry: Evidence from top UEFA clubs. Meditari Accountancy Research, 30(1), 142–162. https://doi.org/10.1108/MEDAR-08-2020-0973
Zambon, S., Marzo, G., Girella, L., Abela, M., & D’Albore, N. (2020). A literature review on the reporting of intangibles. EFRAG. http://www.efrag.org/Assets/Download?assetUrl=%2Fsites%2Fwebpublishing%2FSiteAssets%2FA%2520literature%2520review%2520on%2520the%2520reporting%2520of%2520intangibles.pdf
felvehető hallgatók száma: 1
Jelentkezési határidő: 2023-05-15
2024. IV. 17. ODT ülés Az ODT következő ülésére 2024. június 14-én, pénteken 10.00 órakor kerül sor a Semmelweis Egyetem Szenátusi termében (Bp. Üllői út 26. I. emelet).
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