Ott, Christian; Schmidt, Ulrike; Guenther, Thomas - In: Accounting and Business Research 44 (2014) 3, pp. 280-314
In order to reduce information asymmetries in relation to a firm's current decisions and long-term strategy, firms must consistently provide information to stakeholders. This paper investigates intellectual capital (IC) information disclosed in mergers and acquisitions (M&A) provided through...