Purpose: The purpose of this paper is to analyse the impact of intellectual capital (IC) on the reputation and performance of Italian companies. Design/methodology/approach: The paper exploits a unique data set of 452 non-listed companies that obtained a reputational assessment from the Italian...

Purpose This paper aims to examine the usefulness of disclosures provided by Egyptian firms in the management report from the viewpoint of financial analysts and institutional investors. Design/methodology/approach Institutional investors are surveyed to determine whether disclosures are meeting...