, 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 …

disclosure related to strategy and often find intellectual capital statement less relevant. Drawing on results from a study of … disclosure of information on intellectual capital in Danish initial public offering (IPO) prospectuses, this commentary argues … commentary argues that, for intellectual capital disclosure to be perceived as relevant from a capital market perspective, the …

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 …