disclosure is value-relevant, we might assume that the level of IC disclosure impacts a firm's MBV ratio. Thus, we empirically … analyze the relations between firms' IC disclosure and their MBV ratio for 60 German listed firms over a five year period with … multilevel regression and path analysis. On a firm level, we find no evidence for a significant influence of IC disclosure on the …

This paper examines both the materiality of intangibles and the related disclosure quality under IFRS in the notes of … intangibles-to-equity (materiality) and a disclosure index of our design (disclosure quality) that measures both the volume and … presentation of information. Furthermore and contrary to the majority of prior studies on the disclosure of intangibles, our index …

This paper is the first multi-country investigation of comprehensive corporate risk disclosure. Based on a detailed … content analysis of 160 annual reports, we analyze the attributes and the quantity of risk disclosure and its association with … disclosure is most prevalent in management reports, concentrates on financial risk categories, and comprises little quantitative …