research samples due to their exemplary disclosure practices in Indonesia. Furthermore, this research uses the Indonesian …

examine whether the two disclosure types are jointly related to the cost of equity capital. We also investigate whether IC and … a negative relationship between the cost of equity capital and IC disclosure. We find that the relationship between … financial disclosure and the cost of equity capital is magnified when combined with IC disclosure. Additionally, we find that IC …

Generally, companies have been faced with problem that ranges from non-disclosure to partial disclosure of intangible … influence of certain company specific characteristics on voluntary disclosure of IAs of listed companies in Nigeria for 2011 … performances and industry size as factors that drives voluntary disclosure of intangible assets (IAs) in Nigeria while leverage and …

voluntary intellectual capital disclosure will diminish. Accordingly, there should be an association between recognized … intangible assets and voluntary intellectual capital disclosure.Methodology: We analyse the voluntary disclosure of 264 investor … to analyse the association between recognition of intangible assets and voluntary intellectual capital disclosure and …