Purpose – The purpose of this paper is to examine the trend of intellectual capital disclosures (ICD) over a three‐year period (2008‐2010), when the Malaysian business environment was characterized by a number of major events such as the recent 2008/2009 global financial crisis and...

Purpose The purpose of this paper is to explore the implications of IR reforms in South Africa on corporate disclosure practices of South African companies. In particular, the authors explore initial trends in corporate disclosures following the adoption of IR practice....