women on the boards of directors of Spanish companies is associated with an increase in voluntary disclosure of information … significant positive effect on levels of disclosure of IC information. This appears due to the presence of women on boards serving … requirements relating to disclosure by capital market regulators. …

requirements in terms of the voluntary disclosure of operational risk and capital structure and adequacy matters. Design … capital structure and adequacy disclosures were assessed using a list of disclosure categories that were developed from the … Third Pillar disclosure requirements of the Basel II Accord. Findings – Stakeholder monitoring and corporation reputation …

requirements in terms of the voluntary disclosure of operational risk and capital structure and adequacy matters. Design … capital structure and adequacy disclosures were assessed using a list of disclosure categories that were developed from the … Third Pillar disclosure requirements of the Basel II Accord. Findings – Stakeholder monitoring and corporation reputation …

Purpose – This paper seeks to identify factors that influence the voluntary disclosure of intangibles information in … annual reports of Portuguese listed companies. Design/methodology/approach – An index of the voluntary disclosure of … explain the voluntary disclosure of intangibles by firms and use this in developing future recommendations. Originality …

/methodology/approach – An index of voluntary disclosure of intangibles is constructed and deployed to analyse IC disclosures in the … Development. Four hypotheses are tested about associations between that disclosure index and firm‐specific variables. Findings … – Disclosure of information about IC is more likely in sustainability reports of firms that have a higher level of application of …

explored using thematic content analysis and an index of disclosure calculated by year, industry type (consumer proximity …