Our study of the field intellectual capital reporting indicates the necessity of an emancipation from the normative understanding of transparency being merely a question of disclosing as much information as possible. Through a critical discourse analysis of the intellectual capital reporting...

This paper contributes to the ongoing debate of developing corporate reporting practices by analyzing the information content of fundamental analyst reports and comparing this with annual reporting practices. As there has been much critique of the lacking relevance of disclosures through...

I de senere år har der været megen omtale af behovet for offentliggørelsen af supplerende oplysninger fx igennem årsrapporten, supplerende rapporteringsformer eller ad andre kommunikationsveje. Danmark bliver ofte nævnt som foregangsland i denne henseende, bl.a. pga. Videnskabsministeriets...

This research note is written as an invited comment on the report "Information for better markets: New reporting models for business" (ICAEW 2004). The remarks in this research note are the viewpoints of the author himself and therefore his responsibility alone. They are not the viewpoints of...

This paper studies the extent to which present annual reporting practices fulfill the themes of comprehensive business reporting put forth by the Jenkin’s Report and a series of authoritative reports that have emerged in its wake, and thereby examines which types of information suppliers find...

This paper contributes to the discussion of the present status and future scenarios of business reporting by conducting a thorough review and analysis of state-of-the-art of the authoritative business reporting literature and also a set of specifically formulated models for voluntary reporting....