. Design/methodology/approach – The paper applied a disclosure index consisting of 78 items to quantify the amount of … managerial ownership prior to the IPO, company age and company size influenced disclosure. Findings – From the analyses … “company size” ( H3 ) were found not to be significant factors explaining voluntary disclosure of information. The fourth …

practice. Thus, the research question of interest to this paper is “Is the rhetoric of HC disclosure achieved in practice …

creation and the external disclosure of HC. The specific aims are to: investigate the relative contribution of HC to the …) in relation to this contribution; examine the relationship between the internal collation and external disclosure of HC … information; investigate incentives and disincentives to the external disclosure of HC information; and investigate the most …

Purpose – This paper aims to examine the effects of intellectual capital (IC) disclosure in the annual reports of … secondary data for listed companies on BM for the years 2002 and 2006. A disclosure index was used to measure the extent of IC … correlation and regression analyses. Findings – The paper finds that the extent of IC disclosure by Malaysian‐listed companies has …

Purpose – The purpose of this paper is to investigate the extent of intellectual capital (IC) disclosure on the UK … extent of IC disclosure is collected and measured by using the IC disclosure index and the framework proposed by Bukh et al …. The differences in the level of IC disclosure are analysed by modelling some firm‐specific determinants such as size …

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 …

conducted on the voluntary disclosure of information in annual reports. Firms were selected on the basis of the market …

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 …

Purpose – The purpose of this paper is to investigate the extent of voluntary disclosure (EVD) (i.e. overall …, conventional, and Islamic disclosure) in the annual reports of Shariah Approved Companies ( Sh AC) listed on Bursa Malaysia. Design …/methodology/approach – A disclosure index was developed, which consists of 59 items (including items related to the Shariah , i.e. Islamic …