Organizational performance is a fundamental construct in strategic management. Recently, researchers proposed a framework for organizational performance that includes three dimensions: accounting returns, growth, and stock market performance. We test the construct validity of indicators of these...

Innovations are one of the major determinants of competitive success. As a result, there is a demand for information on the innovation efforts of firms among investors, other stakeholders, and the relevant public. Using content analysis, this paper examines the innovation capital disclosure...