Responsibility (CSR) disclosure, and Good Corporate Governance (GCG) on the value of mining companies (as measured by Tobin's Q … Capital Employed (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA). CSR disclosure was …

companies were found. Levels of voluntary disclosure of IC items are relatively low while disclosures are dominated by customer … disclosure in annual reports of companies.This paper makes an original contribution to the growing body of empirical studies on …

indicate that levels of voluntary disclosure of IC items are relatively low while disclosures are dominated by customer …

, different Internet intangibles disclosure indexes, and we have contrasted which variables explain the disclosure of this … disclosure on Internet …

The purpose of this paper is to examine empirically the impact of intellectual capital disclosure (IC) on cost of … disclosure with its two components (human capital, structural) and the cost of equity. However, the negative impact of the … relational capital disclosure is not validated. The results in this paper are of considerable importance to both policy makers …

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 between IC disclosure score and such firm-specific financial factors as …