Accounting Department, Ya. C., Islamic Azad University, Yazd, Iran
10.22034/arfr.2026.586030.2257
Abstract
The present study aims to develop a model for forward-looking intellectual capital disclosure. This study is an exploratory mixed-methods research, in which the qualitative phase, based on interviews with 17 academic and executive experts, addresses the model of forward-looking intellectual capital disclosure in annual reports. In this regard, following the Attride-Stirling (1998) method, a thematic network consisting of 7 overarching themes (structural capacities and requirements, managerial inclinations and market pressures, forward-looking human capital, forward-looking structural capital, forward-looking relational capital, information standards and uncertainty management, and future returns and performance), 15 organizing themes, and 66 basic themes was identified. In the quantitative phase, the structural validity of this model was examined using confirmatory factor analysis. The results indicated that the factor loadings, composite reliability, and convergent validity of the constructs were confirmed for all components. Furthermore, the model fit indices (including GFI, CFI, NFI, RMSEA, and χ²/df) confirmed a strong fit between the data and the theoretical framework. The findings of this study help companies, by recognizing the components and indicators of forward-looking intellectual capital, provide useful non-financial information to stakeholders and enhance the overall quality of annual reports through improving reporting practices, offering more complete and accurate information to investors, reducing information asymmetry between management and stakeholders, and increasing transparency.
Sajadian, A., Taftiyan, A., & moeinadin, M. (2026). Designing a Forward-Looking Intellectual Capital Disclosure Model in Annual Reports. Applied Research in Financial Reporting, 15(1), 267-320. https://doi.org/10.22034/arfr.2026.586030.2257
MLA
Sajadian, A., Taftiyan, A., & moeinadin, M. "Designing a Forward-Looking Intellectual Capital Disclosure Model in Annual Reports", Applied Research in Financial Reporting, 15, 1, 2026, 267-320. doi: 10.22034/arfr.2026.586030.2257
HARVARD
Sajadian A., Taftiyan A., moeinadin M. (2026). 'Designing a Forward-Looking Intellectual Capital Disclosure Model in Annual Reports', Applied Research in Financial Reporting, 15(1), pp. 267-320. doi: 10.22034/arfr.2026.586030.2257
CHICAGO
A. Sajadian, A. Taftiyan & M. moeinadin, "Designing a Forward-Looking Intellectual Capital Disclosure Model in Annual Reports," Applied Research in Financial Reporting, 15 1 (2026): 267-320, doi: 10.22034/arfr.2026.586030.2257
VANCOUVER
Sajadian A., Taftiyan A., moeinadin M. Designing a Forward-Looking Intellectual Capital Disclosure Model in Annual Reports. Applied Research in Financial Reporting. 2026;15(1):267-320 (In Persian). doi: 10.22034/arfr.2026.586030.2257