the development of voluntary disclosure research and its potential future directions. Design/methodology/approach – The … highlights some of the difficulties with research into voluntary disclosure, calls for further reflection and suggests factors to … consider in future research in this area. Originality/value – The editorial provides a review of current issues in disclosure …

Informed consent, confidentiality, disclosure, policy and the wider consequences of HIV testing are issues explored in …

Purpose – The purpose of this paper is to examine the human resources disclosure in Danish Intellectual Capital … guidelines can be useful in the description of business models and in the analysis of the role of human resources disclosure in … guidelines as a methodology for analysing the role of human resources disclosure in corporate value creation. This methodology …

performance and voluntary disclosure of accounting ratios. In particular, associations are tested between the extent of ratio … disclosure and company performance (nmaely profitability, liqudity, leverage, and company effiency), size and industry. Six … evidence that the extent of voluntary ratio disclosure is low; and size, industry as well as liquidity significantly influence …

disclosure and corporate governance. Africa has yet to witness the level of corporate failure experienced elsewhere, but it … disclosure and corporate governance in Africa is carefully analysed, and implemented in the context of appropriate institutions …