Purpose – The paper aims to evaluate 141 publicly traded US firms in the traditional sectors of the economy to assess intellectual capital disclosure levels. Design/methodology/approach – Content analysis was conducted using 10‐K annual reports. Findings – It was found that traditional...

Purpose – This paper seeks to identify factors that influence the voluntary disclosure of intangibles information in annual reports of Portuguese listed companies. Design/methodology/approach – An index of the voluntary disclosure of intangibles is constructed based on analysis of the...