Výkaznictví informací o intelektuálním kapitálu se zaměřením na determinanty jeho úrovně

The dissertation thesis focuses on intellectual capital and the related information disclosure. In the introduction of the dissertation, two main objectives were set. The first objective is to characterize and define the concept of intellectual capital, and to link intellectual capital disclosure with accounting and non-financial reporting. The second objective is to evaluate the current approaches of organizations to intellectual capital disclosure and to identify the characteristics of organizations that influence the level of intellectual capital disclosure. To achieve the objectives of the paper, literature review and own research were used. The dissertation is divided into four chapters, with the first chapter defining intellectual capital, the second chapter focusing on the area of organisations' motivation to voluntarily disclose intellectual capital, and subsequently the third chapter defining the regulatory aspects of reporting that affect the area of intellectual capital. In chapter four, content analysis and regression analysis were used to reveal the current practice in reporting intellectual capital and the determinants that affect the level of disclosure. The research conducted found that organisations do not focus primarly on the disclosure of intellectual capital and the information disclosed tend to be part of the requirements of standards and frameworks that primarily focus on other areas. In particular, size, sector of operation and the time factor were revealed as significant determinants of the level of disclosure.