This study examines voluntary intellectual capital reporting (ICR) in Egyptian companies' annual reports with a view to understanding ICR practice as well as eliciting the barriers that might impact the development and implementation of IC indicators in Egyptian setting. The study is an...

This paper aims at investigating and scrutinizing prior literature of human rights disclosures, corporate governance mechanisms and their effect on firm performance in an attempt to unveil the influence of non-financial disclosures such as human rights on the corporation’s financial...

This study examines voluntary intellectual capital reporting (ICR) in annual reports of the top 30 companies listed in Cairo and Alexandria Stock Exchange (CASE) as well as eliciting the barriers that could hamper the development and implementation of ICR in an Egyptian setting. The study...