This study examines the extent and nature of voluntary intellectual capital (IC) disclosure by public‐listed companies in Malaysia and how the disclosure may be explained by the economics or other rationale of corporate disclosure. Those intangible assets that are required to be disclosed...

Purpose – Companies use figures within the annual report to send messages. The purpose of this paper is to explore the opinions and understandings of annual report preparers who produce the figures and users who interpret them. The focus is on figures that the authors consider convey messages...

This study examines the annual reports of the top 20 information technology companies listed on the Bombay Stock Exchange with a view to evaluate the prevailing practices of recording and reporting of intellectual capital. The content analysis of the annual reports makes it amply clear that...

Purpose – The objective of this paper is to examine the determinants (i.e. firm size, profitability, leverage, type of audit firm and industry type) of intellectual capital (IC) disclosure in the annual reports of Malaysian listed companies. Design/methodology/approach – The data were...

Purpose – The paper aims to evaluate 141 publicly traded US firms in the traditional sectors of the economy to assess intellectual capital disclosure levels. Design/methodology/approach – Content analysis was conducted using 10‐K annual reports. Findings – It was found that traditional...

Purpose Drawing on market efficiency theory and studies on intellectual capital (IC) disclosure, this study aims to examine if IC information provided in the corporate annual reports of Kuwait Stock Exchange (KSE) listed companies in 2013 is value-relevant. Design/methodology/approach The...

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 intangibles is constructed based on analysis of the...

Purpose – This paper longitudinally examines the intellectual capital (IC) disclosure practices of Nigerian banks following the restructuring exercise and the subsequent policy changes in the Banking sector. Design/methodology/approach – Content analysis of annual reports of the banks was...

Increasingly, researchers in the field of intellectual capital (IC) need to be able to justify the specific research methods they use to collect the empirical data that they examine to support and test opinions regarding the merit of different approaches to managing and reporting IC. Of the...