Study on the Correlations Between Intangible Capital and Certain Contextual Factors
Author:
Cristina-Ionela PRECOB, Ph. D.
JEL:
M10, M40, C12
DOI:
Keywords:
intangible capital, human capital, relational capital, structural capital, auditor, activity field
Abstract:
The purpose of this paper is to test if certain contextual factors (activity field, contracted auditor) are in association with the mean dissemination ratio of the information concerning intangible capital. The study revealed direct connection, of medium intensity, between the mean dissemination ratio of the information on intangible capital and the contracted auditor. The hypothesis referring to the existence of a connection between the mean dissemination ratio of the information on intangible capital and the activity field of the company was not confirmed. The study also identified direct correlations between human capital and structural capital, as well as between relational capital and structural capital. Contrary to the expectations, there was no connection between human capital and relational capital.\r\n