disclosure (HCD) provided by companies. It uses a self-constructed disclosure index to quantify the level of human capital … between HCD and the characteristics of boards of directors. The results show that companies are adapting to the new European … significantly associated with board leadership structure, and independent directors play a moderating role when a chief executive …

women on the boards of directors of Spanish companies is associated with an increase in voluntary disclosure of information … significant positive effect on levels of disclosure of IC information. This appears due to the presence of women on boards serving … requirements relating to disclosure by capital market regulators. …

In our study we have proposed to measure the extent of intellectual capital disclosure using annual reports as the … period and calculate an intellectual capital disclosure index. Looking at the figures we can conclude that only 50% of … information that refers to relational capital. The intellectual capital voluntary disclosure index for the 2005-2009 years for the …

This paper concentrates on information disclosure regarding IAS 23, being included in accounting research field. It … involve estimating and establishing an econometric model in which is assumed that disclosure index for information required by …. International accounting literature presents a series of studies on the subject of compliance with IAS disclosure requirements …

One of the most researched topic regarding financial reporting and disclosure of today is the way intellectual capital … disclosure practices using as the source of our documentation books, articles, working papers and online publications. So, in the … reporting and disclosure issues. …

disclosure. Keyword frequencies were measured using an automatic procedure. We used cluster analysis to identify strategic groups … concluded that the quality of strategy disclosure offered by Brazilian companies is low. …