. The paper aims to highlight the differences in IC disclosure practices of the companies operating in two different … method, the paper reviews the annual reports of these firms to determine IC disclosure trends in India and Australia … identified IC disclosure differences between Indian and Australian firms, and reports disclosures by Indian companies are on a …

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 …

Purpose – Intellectual capital (IC) disclosure is investigated over three years covering the IT bubble and its … trend in disclosure over the years. Findings – The study reveals that the Swedish sample companies disclose more, on average …, about IC than Dutch and UK ones. In general, there is an upward trend in the average amount of IC disclosure over the …

companies in Australia and Hong Kong and to evaluate size, industry and time effects on IC disclosure levels. Design …/methodology/approach – The study is an empirical one conducted in two stages. Stage one is an exploratory study of voluntary IC disclosure for … the 20 largest listed Australian companies in 1998. Stage two, using 2002 data, examines voluntary disclosure of IC …

ICD index constructed through a participatory stakeholder consultation process to develop a disclosure index which … exploratory nature of this research and the use of a disclosure index to measure disclosure levels. Practical implications – The …

) disclosure of Chinese (mainland) companies that have dual listed A and H shares. Design/methodology/approach – A comprehensive IC … disclosure index was constructed in the study to code, using content analysis methods, the annual reports of 49 dual …‐listed companies in mainland China. Findings – Consistent with previous research, the current level of IC disclosure by mainland …

intellectual capital (IC) disclosure by universities. The purpose of this paper is to investigate the amount and nature of … voluntary IC disclosure in Italian universities and to gauge the opinion of university managers on IC managing and reporting … universities. Findings The research found a significant amount of IC disclosure in SRs. Also, university top managers demonstrated …

) disclosures and HC management practices. Design/methodology/approach – The paper used two sets of data. Disclosure data were … companies' perceived importance of disclosure, even though this was not reflected in actual disclosure. Research limitations … an external or internal perspective. This study is the first that links HC annual report disclosure and internal HC …