The need to overcome the limitations connected with the traditional financial reporting has driven the development of intellectual capital (IC) and corporate social responsibility (CSR) disclosure. Such need has also highlighted the relevance of an integrated reporting, recently supported by the...

Based upon an empirical-positivistic methodology, and resorting to the content analysis of the webpages through the application of an innovative index of disclosure based on the European models Intellectus and InCas, built specifically to analyze the disclosure of intellectual capital in the...

This study aims to analyze the influence of audit committee characteristics and intellectual capital performance on intellectual capital disclosure. Characteristics of the audit used in this research are the size of the audit committee, the Number of audit committee meetings, and the financial...