Evaluation of Based on Interpretive Ranking Process (IRP) of the Sustainable Intellectual Capital reporting Consequences
Quarterly Journal of Securities Exchange

Quarterly Journal of Securities Exchange

Evaluation of Based on Interpretive Ranking Process (IRP) of the Sustainable Intellectual Capital reporting Consequences

Document Type : Original Article

Authors
Somayeh Mordoei 1
Rezvan Hejazi 2
Mehdi Dasineh 3
Ali Amiri 4
1 PhD Student, Department of Accounting, Bandar Abbas Branch, Islamic Azad University, Bandar Abbas, Iran
2 Professor of Accounting, Department of Accounting, Faculty of Management and Finance, Khatam University, Tehran, Iran
3 Assistant Professor, Department of Accounting, Bandar Abbas Islamic Azad University, Bandar Abbas, Iran
4 Assistant Professor of Accounting Department, Bandar Abbas Branch, Islamic Azad University, Bandar Abbas, Iran
10.22034/jse.2022.12002.1999
Abstract
Sustainable intellectual capital reporting as an emerging topic in accounting knowledge, with the understanding of the concerns raised in the pursuit of tangible intangible assets is considered as an important part of the disclosure of corporate information. The purpose of this research is Evaluation of the Sustainable intellectual capital reporting consequences. The methodology of this research was combined, so that in the qualitative part, first the consequences of sustainable intellectual capital reporting were identified as the basis of analysis and then based on Delphi analysis, the theoretical consensus was determined to provide a theoretical framework for research. Interpretive ranking analysis was also used in the quantitative section. In this analysis, the aim was to determine the most important consequence of sustainable intellectual capital reporting in the capital market. The results of the study indicated the existence of six consequences of sustainable intellectual capital reporting through meta-analysis, which were confirmed in two rounds of Delphi. The results in the quantitative section showed that the percentage of impact of the outcome of Sustainable organizational knowledge is higher than of the reporting consequences of sustainable intellectual capital, which means that the development of intangible assets and their measurement can lead to sustainable scholarship of information disclosure.
Keywords
Sustainable Intellectual Capital reporting
Sustainable organizational knowledge
Interpretive Ranking Process
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Quarterly Journal of Securities Exchange
Volume 16, Issue 61
Spring 2023
Pages 353-394