Peter Gormsen
Novozymes
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Publication
Featured researches published by Peter Gormsen.
Accounting, Auditing & Accountability Journal | 2005
Per Nikolaj Bukh; Christian Nielsen; Peter Gormsen; Jan Mouritsen
Purpose – The purpose of this paper is to examine whether information on intellectual capital (non‐financial information on knowledge based resources) is disclosed in Danish IPO prospectuses. Further, to analyse whether this voluntary disclosure has changed in the period from 1999 to 2001 and to analyse what factors can explain the amount of disclosure in the prospectuses.Design/methodology/approach – The paper uses content analysis to compile a measure of disclosure on each prospectus and statistical analysis to test whether there is an association between disclosure and company type, the existence of managerial ownership before the IPO, the size of the company or the age of the firm.Findings – Based on statistical analysis, it is concluded that the extent of managerial ownership prior to the IPO and industry type affects the amount of voluntary intellectual capital disclosure, while company size and age do not affect disclosure. The results are interpreted in the light of the increasing importance of di...
Journal of Intellectual Capital | 2006
Christian Nielsen; Per Nikolaj Bukh; Jan Mouritsen; Mette Rosenkrands Johansen; Peter Gormsen
Purpose – The purpose of this paper is to propose and illustrate the use of a set of rules to make an analytical reading of the indicators of an intellectual capital statement possible. Design/methodology/approach – The paper proposes a model to analyze intellectual capital statements and applies this model to an intellectual capital statement and an IPO prospectus, as these two reporting forms are suggested to be similar. Thus, they are analyzed using the same methodology. Findings – The paper demonstrates that it is possible to analyze prospectuses and intellectual capital statements systematically and even to compare companies on that basis. Since IPOs are often already part of the capital markets information, the similarities between reading IPOs and intellectual capital statement suggest that intellectual capital statements convey company‐specific information relevant for financial analysts. Practical implications – The paper presents an analytical model which can be used generally in the analysis of the intellectual capital statement and IPO prospectuses. Originality/value – The paper demonstrates the similarities between an intellectual capital report and an IPO prospectus. Further, the paper demonstrates the use of a theoretically anchored and practical, useful model for analysing disclosure in the narrative part of a financial report.
Journal of Intellectual Capital | 2006
Per Nikolaj Bukh; Jan Mouritsen; Christian Nielsen; Peter Gormsen
Finans - Invest | 2000
Per Nikolaj Bukh; Peter Gormsen; Jan Mouritsen
Archive | 2004
Peter Gormsen; Jan Mouritsen
E*know-net Conference, November | 2002
Per Nikolaj Bukh; Peter Gormsen; Christian Nielsen; Heine T. Larsen
Samfundsøkonomen | 2000
Per Nikolaj Bukh; Peter Gormsen; Jan Mouritsen
Revision & Regnskabsvæsen | 2001
Per Nikolaj Bukh; Peter Gormsen; Jan Mouritsen
Børsen | 2001
Per Nikolaj Bukh; Peter Gormsen; Jan Mouritsen
Økonomistyring & informatik | 2000
Per Nikolaj Bukh; Peter Gormsen; Jan Mouritsen