This paper examines the future of IC reporting by offering critical reflection on different forms of reporting, with a particular focus on Integrated Reporting (IR). While, the Global Reporting Initiative (GRI) framework for corporate social responsibility disclosures, the International...

Purpose: The purpose of this paper is to examine whether preparing an integrated report and/or whether cross-listing is associated with more IC disclosure. Design/methodology/approach: The paper compares the content of IC disclosures of matched samples of companies. Findings: The findings show...

Purpose: This study contributes to intellectual capital (IC) disclosure research. Focusing on reducing the information asymmetry associated with agency theory, it investigates the extent to which managers and owners disclose IC in initial IPO prospectuses. In particular, it examines the...