Purpose – The purpose of this paper is to investigate whether the political setting (civil war versus temporary truce) in a country has an influence on firms' current narrative, visual, and numerical intellectual capital disclosure being included in the current market value of equity....

Intellectual capital (IC) is one of the most valuable assets of firms, which has a significant role in success and wealth creation of the entities. Although these assets do not meet recognition criteria of accounting standards and are not reflected in financial statements, but they exist and the...

This study conduct 22 interviews with the directors of 11 firms chosen from the top 30 listed firms by market capital on the Colombo Stock Exchange, with each firm representing an industry. The interviews explore senior executives' views about disclosing the structural intangibles in annual...

The first part of this paper outlines the concept of democratic accountability of central banks, and compares the legal accountability of the ECB with some other central banks (Bank of Canada, Bank of Japan, Bank of England and the Federal Reserve System). In the second part, we present a theory...