This paper examines a number of key issues relating to intellectual capital (IC) disclosure by addressing some of the strengths, weaknesses and gaps of the extant research. The paper begins by examining the definitions of intellectual capital and intellectual capital disclosure currently in use....

This article examines the debate over the utility of the Securities Exchange Commission's (SEC or Commission) mandatory disclosure of management information by examining proposals to expand that system to require disclosure of management forecasts and valuation judgments. Whether the present...

This report presents a review of current practices on the disclosure of information on Public-Private Partnership (PPP) projects and contracts from 11 jurisdictions at the national and sub-national level representing 8 countries. It is part of a broader program of work being undertaken by the...