The purpose of this paper is to investigate the level of intellectual capital (IC) disclosure of the largest Czech and Hungarian listed firms. We apply content analysis of the annual statements and measure IC disclosure by a score. We hypothesize that a significant positive relationship exists...

Over the years, several studies have been conducted to identify the impact of various intellectual capital components on the organizational performances. However, most of these works greatly replicated the applications and uses of different intellectual capital components (human, structural,...