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Communication dans un congrès Année : 2005

« Disclosure of information on intellectual capital and signal strategies
in initial public offerings: A Delphi explorative study»

Yosra Bejar
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Résumé

Following the Delphi methodology, the paper argue for the existence of a consensus around a list of
information on intellectual capital. An "optimum informational effort" was identified by
French experts. Through their answers to three questionnaires, the existence of a consensus
about 19 pieces of information on intellectual capital, likely to be published in IPOs, was
proved.
Experts' comments and other results confirm that the publication of those information are
costly for the firm and can operate as a “strategic signal” in initial public offering. The
quality of the signal is determined by intensity of the effort done by the firm. This effort is
defined by details characterizing each of selected information.
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Dates et versions

halshs-00164630, version 1 (22-07-2007)

Identifiants

  • HAL Id : halshs-00164630 , version 1

Citer

Yosra Bejar. « Disclosure of information on intellectual capital and signal strategies
in initial public offerings: A Delphi explorative study». AFFI ; Paris juin 2005
Workshop on Visualising, Measuring and managing
intangibles and intellectuel capital ; European Institute for Advanced
Studies in Management (EIASM); Ferrara, Italie en Octobre 2005
, Oct 2005, Ferrara, Italy. ⟨halshs-00164630⟩
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