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 …

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 …