, different Internet intangibles disclosure indexes, and we have contrasted which variables explain the disclosure of this … disclosure on Internet …

firms’ tax disclosure decisions, (ii) informativeness of different kinds of tax-related disclosure, and (iii) effects of …

disclosure (HCD) provided by companies. It uses a self-constructed disclosure index to quantify the level of human capital …

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 …

The purpose of this paper is to investigate the level of intellectual capital (IC) disclosure of the largest Czech and … Hungarian listed firms. We apply content analysis of the annual statements and measure IC disclosure by a score. We hypothesize … that a significant positive relationship exists between IC disclosure score and such firm-specific financial factors as …

We examine the effect of mandated measurement and peer disclosure of new information on the persistence of performance … following regulation requiring standardized measurement and peer disclosure of absolute and relative patient satisfaction … disclosure introduce positive and significant mean shifts in performance with larger improvements for poorly performing hospitals …

environmental disclosure (SED) of a multinational in the automotive sector with an established presence in Spain, in the context of …

quality accounting standards would result in more adequate information disclosure. This research aims to identify companies …' disclosure level after the compliance with the newly issued Egyptian Accounting Standards, and test the relationship between firm … characteristics and mandatory disclosure level in the Egyptian context. Firm characteristics have been divided into three groups …