Gerpott, Torsten J.; Thomas, Sandra E.; Hoffmann, … - In: Journal of Intellectual Capital 9 (2008) 1, pp. 37-61
Purpose – The purpose of this paper is to investigate intangible disclosure quality (IDQ) in an international sample of 29 stock‐quoted telecommunications network operators (TNOs). IDQ is captured separately for annual reports and websites of TNOs using a set of seven intangible asset...