Orens, Raf; Aerts, Walter; Lybaert, Nadine - In: Management Decision 47 (2009) 10, pp. 1536-1554
Purpose – The purpose of this paper is to examine empirically the impact of web‐based intellectual capital (IC) reporting on firm's value and its cost of finance. Design/methodology/approach – A content‐analysis of corporate web sites is conducted from four continental European countries...