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 …

disclosure that companies have for provide voluntary information. In recent years, sustainability reports have become in the main …

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 …

women on the boards of directors of Spanish companies is associated with an increase in voluntary disclosure of information … significant positive effect on levels of disclosure of IC information. This appears due to the presence of women on boards serving … requirements relating to disclosure by capital market regulators. …

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 …

findings seem to suggest that although the level of disclosure has increased over time, this is mainly in the form of narrative …. Overall, the level of disclosure of intellectual capital remains low. …

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 …