Guthrie, James; Petty, Richard; Ricceri, Federica - In: Journal of Intellectual Capital 7 (2006) 2, pp. 254-271
Purpose – The purpose of this paper is to investigate the voluntary reporting of intellectual capital (IC) by listed companies in Australia and Hong Kong and to evaluate size, industry and time effects on IC disclosure levels. Design/methodology/approach – The study is an empirical one...