disclosure and firms’ characteristics. Findings The paper concludes that the companies that provide more information about IC in …

. The paper aims to highlight the differences in IC disclosure practices of the companies operating in two different … method, the paper reviews the annual reports of these firms to determine IC disclosure trends in India and Australia … identified IC disclosure differences between Indian and Australian firms, and reports disclosures by Indian companies are on a …

audit firm and industry type) of intellectual capital (IC) disclosure in the annual reports of Malaysian listed companies …, profitability, industry type are determinants of IC disclosure (ICD) in the annual reports of Malaysian listed companies, while …

intellectual capital disclosure levels. Design/methodology/approach – Content analysis was conducted using 10‐K annual reports …. Findings – It was found that traditional sector companies had a mean disclosure of intellectual capital of 24.227 in fiscal … traditional sector companies would show an increase in the level of intellectual capital disclosure in 2004 as compared to 2000 …

Purpose Drawing on market efficiency theory and studies on intellectual capital (IC) disclosure, this study aims to … disclosure (ICD) of KSE-listed companies is examined using the content analysis method. Second, the value relevance of financial … encourage companies to increase their level of disclosure. Originality/value This is the first study of the association between …

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 …

analysis to examine the voluntary disclosure of IC in annual reports by various organisations. The paper also suggests two … theoretical foundations for further investigation into the voluntary disclosure of IC by organisations, and suggests why content …

Purpose – Intellectual capital (IC) disclosure is investigated over three years covering the IT bubble and its … trend in disclosure over the years. Findings – The study reveals that the Swedish sample companies disclose more, on average …, about IC than Dutch and UK ones. In general, there is an upward trend in the average amount of IC disclosure over the …

companies in Australia and Hong Kong and to evaluate size, industry and time effects on IC disclosure levels. Design …/methodology/approach – The study is an empirical one conducted in two stages. Stage one is an exploratory study of voluntary IC disclosure for … the 20 largest listed Australian companies in 1998. Stage two, using 2002 data, examines voluntary disclosure of IC …

ICD index constructed through a participatory stakeholder consultation process to develop a disclosure index which … exploratory nature of this research and the use of a disclosure index to measure disclosure levels. Practical implications – The …