sanctions to compel the disclosure of information maintained outside the territorial limits of the USA by enforcing either a …

capital disclosure (ICD) provided by listed Italian companies in annual reports from the year 2001. The study aims to answer … previous ICD studies showing extensive disclosure of external capital (in particular about “customers”). Regarding the factors … determining the content of information disclosed, however, as found in social and environmental disclosure (SED) studies, these …

of wireless technology companies. It suggests an “add‐on” disclosure of intellectual capital flow that would enhance the … paper suggests a disclosure method for intellectual capital that mitigates problems with information asymmetry in technology … integrated framework for the disclosure of intellectual capital.  …

improve disclosure and accountability between JFFs and their investee companies. Common patterns of behaviour across the JFFs … companies and markets on the subject of IC. This could impact on the quality of corporate disclosure and accountability …

A key assumption underlying many corporate social reporting content analysis studies is that volume of disclosure … there is disagreement within the literature regarding the best way to measure each individual disclosure. Based on …

disclosure has changed in the period from 1999 to 2001 and to analyse what factors can explain the amount of disclosure in the … prospectuses. Design/methodology/approach – The paper uses content analysis to compile a measure of disclosure on each prospectus … and statistical analysis to test whether there is an association between disclosure and company type, the existence of …

voluntary disclosure practices of companies in Italy and in the United States. Design/methodology/approach – Information … for organizing and evaluating voluntary disclosures is an initial step in the direction of examining voluntary disclosure …