women on the boards of directors of Spanish companies is associated with an increase in voluntary disclosure of information … significant positive effect on levels of disclosure of IC information. This appears due to the presence of women on boards serving … requirements relating to disclosure by capital market regulators. …

The purpose of this paper is to examine empirically the impact of intellectual capital disclosure (IC) on cost of … disclosure with its two components (human capital, structural) and the cost of equity. However, the negative impact of the … relational capital disclosure is not validated. The results in this paper are of considerable importance to both policy makers …

. Content analysis is applied through a multidimensional framework composed by three main disclosure profiles(time orientation … atheoretical and mono-dimensional way. Moreover the resource base theory has been scarcely applied to explain the disclosure of …

findings seem to suggest that although the level of disclosure has increased over time, this is mainly in the form of narrative …. Overall, the level of disclosure of intellectual capital remains low. …

The purpose of this paper is to investigate the level of intellectual capital (IC) disclosure of the largest Czech and … Hungarian listed firms. We apply content analysis of the annual statements and measure IC disclosure by a score. We hypothesize … that a significant positive relationship exists between IC disclosure score and such firm-specific financial factors as …

This paper examines the impact of various corporate governance characteristics on the disclosure of corporate social … between board independence, board size, CEO duality, foreign ownership, government ownership, and the disclosure level of CSR … reporting. We employed a content analysis to measure CSR disclosure level by using the CSR reporting index (CSRRI) with 17 items …