) on stock market assessment of intangibles and voluntary disclosure about innovation. Design/methodology/approach – The … disclosure about innovation. The second model desegregates earnings to assess the relevance of components related to intangibles …. The third model investigates how intangible expenses and voluntary disclosure affect analysts forecast dispersion …

represents about 80% of all public companies in China. Our findings suggest that voluntary disclosure in China is positively … extensive disclosure benefits public companies in China in the form of a lower cost of equity. …This paper offers in-depth analysis of the determinants and features of voluntary disclosure based on information in …