Two firms produce a good with a horizontal and a vertical characteristic called quality. The difference in the … unobservable quality levels determines how the firms share the market. We consider two scenarios: in the first one, firms disclose … quality; in the second one, they send costly signals thereof. Under non-comparative advertising a firm advertises its own …

Purpose – The purpose of this paper is to investigate whether corporate governance practices and the quality of … that there are positive associations between firm value and corporate governance practices and reporting quality. For the … authors’ proxies for corporate governance and reporting quality they develop two new indices. First, they develop a corporate …

significance of IC disclosure. While the disclosure quality is not considered strong, it does suggest that the companies have a … reviews one of the few research studies of IC disclosure in mainland China. The research also incorporates a quality index of …Purpose – The purpose of this paper is to report research on the extent and quality of intellectual capital (IC …

Purpose – The purpose of this paper is to investigate the content, frequency and quality of intellectual capital … voluntary disclosure (ICVD) and the changes that took place over two years (2005 and 2006) in a sample of 37 sustainability … three levels: “IC categories”, “IC items” and “IC indicators”, while content analysis was performed using a quality …