Cover -- Editorial advisory board -- Guest editorial -- Intellectual capital disclosure:a structured literature review … -- Involuntary disclosure of intellectual capital: is it relevant? -- Killing the balanced scorecard to improve internal disclosure … -- Social media networks as drivers for intellectual capital disclosure -- Moving from irrelevantint ellectual capital (IC …

Breaks with the prior literature on intellectual capital disclosure practices in two major ways. First, provides a … longitudinal examination of intellectual capital disclosure practices in the annual reports of 31 FTSE 100 listed companies from … capital disclosure. Between 1996 and 2000 the quantity of intellectual capital disclosure increased. Empirical findings did …

Reporting the value of intellectual capital (IC) in the disclosure process for stakeholders has focused largely on the …

capital disclosure (ICD) provided by listed Italian companies in annual reports from the year 2001. The study aims to answer … previous ICD studies showing extensive disclosure of external capital (in particular about “customers”). Regarding the factors … determining the content of information disclosed, however, as found in social and environmental disclosure (SED) studies, these …

for much richer disclosure of the real asset base of firms and public enterprises. In developing these ideas, the paper …

analysis to examine the voluntary disclosure of IC in annual reports by various organisations. The paper also suggests two … theoretical foundations for further investigation into the voluntary disclosure of IC by organisations, and suggests why content …

reports. The paper also aims to investigate the effects of disclosure of intellectual capital on market capitalization. Design … 58 Fortune 500 companies over the five‐year period of 1993‐1997. Findings – The frequency of disclosure of information … there is more disclosure by “old” economy sector and information technology and intellectual property where there is more …