One of the most researched topic regarding financial reporting and disclosure of today is the way intellectual capital … or knowledge assets contributes to the improving of the quality of information disclosed and create or add value to … disclosure practices using as the source of our documentation books, articles, working papers and online publications. So, in the …

In our study we have proposed to measure the extent of intellectual capital disclosure using annual reports as the … period and calculate an intellectual capital disclosure index. Looking at the figures we can conclude that only 50% of … information that refers to relational capital. The intellectual capital voluntary disclosure index for the 2005-2009 years for the …

Purpose –The purpose of this paper is to examine the determinants of the extent of disclosure by non …-profit organizations (NPOs) in Malaysia due to the growing interest in the disclosure practice studies of NPOs and given the importance of … disclosure to ensure accountability and transparency. Design/methodology/approach –This study involves three phases. First, the …

This paper reviews the literature on corporate disclosure. Policymakers often support corporate disclosure but more … contrasted views have emerged in the academic literature, showing that even if disclosure can actually benefits to shareholders …, it is costly and it may trigger pernicious effects. Disclosing information is expensive (communication and audit costs …

research is needed to examine the interactions between disclosure, information, and governance. …. Information production can be mandated outside of markets through increased regulatory disclosure. Regulators can also directly … motivate potential producers of information by changing their incentives. Traditional approaches to bank governance may …

This study investigates the governance attributes of firms that have been subject to securities class actions (SCAs … that have been subject to SCAs due to disclosure breaches and match the firms by industry and size to a control sample …, we provide evidence that SCA firms exhibit weaker levels of corporate governance than the matched control sample. In …