Purpose – This paper seeks to identify factors that influence the voluntary disclosure of intangibles information in … annual reports of Portuguese listed companies. Design/methodology/approach – An index of the voluntary disclosure of … explain the voluntary disclosure of intangibles by firms and use this in developing future recommendations. Originality …

internet. The second objective is to examine whether four hospital characteristics influence the disclosure of IC … internet web sites. IC disclosure is measured using an 85‐item research constructed index that covers six major sub …‐categories. Measurement of IC disclosure was conducted during a four month period in the last third of 2005. Findings – It is found that …

empirically test the association between the extent of intellectual capital (IC) disclosure in the prospectus of an unseasoned IPO … an escalating need to understand how disclosure of information related to IC can reduce an IPO's cost of capital (i.e. UP …‐2003. IC disclosure (ICDisc) in IPO prospectuses is measured using an 81‐item researcher constructed disclosure index. Findings …

Purpose – The paper's purpose is to describe the extent and type of voluntary disclosure of intellectual capital (IC …), and its relationship to voluntary IC disclosure in the annual reports of New Zealand companies. The study aims to … their voluntary disclosure of IC and its components of external and internal structure. Explanatory power is increased when …

, the level of emphasis placed on human capital disclosure (HCD) by preparers of financial statements and sell‐side analysts … disclosure literature and introduce a more suitable explanation. Design/methodology/approach – The paper begins by reviewing the … literature on intellectual capital disclosure (ICD) to examine the level of HCD in various company media and the use of such …

Purpose – The purpose of this paper is to examine the social responsibility disclosure (SRD) on the internet by …

. Design/methodology/approach – The paper applied a disclosure index consisting of 78 items to quantify the amount of … managerial ownership prior to the IPO, company age and company size influenced disclosure. Findings – From the analyses … “company size” ( H3 ) were found not to be significant factors explaining voluntary disclosure of information. The fourth …

practice. Thus, the research question of interest to this paper is “Is the rhetoric of HC disclosure achieved in practice …

creation and the external disclosure of HC. The specific aims are to: investigate the relative contribution of HC to the …) in relation to this contribution; examine the relationship between the internal collation and external disclosure of HC … information; investigate incentives and disincentives to the external disclosure of HC information; and investigate the most …