. Design/methodology/approach – The paper applied a disclosure index consisting of 78 items to quantify the amount of … managerial ownership prior to the IPO, company age and company size influenced disclosure. Findings – From the analyses … “company size” ( H3 ) were found not to be significant factors explaining voluntary disclosure of information. The fourth …

Purpose – The purpose of this paper is to examine the human resources disclosure in Danish Intellectual Capital … guidelines can be useful in the description of business models and in the analysis of the role of human resources disclosure in … guidelines as a methodology for analysing the role of human resources disclosure in corporate value creation. This methodology …

, the paper demonstrates the use of a theoretically anchored and practical, useful model for analysing disclosure in the …

published on the company websites. A Danish disclosure index was used to evaluate voluntary disclosures by 156 companies about … bias may exist from the use of the disclosure index: binary scoring of disclosure versus non‐disclosure reduces the …

, the use of internet-based communication channels for disclosure purposes was in its infancy at the time of the DGP …. Originality/value The paper provides important insights into the mechanisms of IC disclosure and IC reporting as seen from a …

disclosure has changed in the period from 1999 to 2001 and to analyse what factors can explain the amount of disclosure in the … prospectuses. Design/methodology/approach – The paper uses content analysis to compile a measure of disclosure on each prospectus … and statistical analysis to test whether there is an association between disclosure and company type, the existence of …