Purpose – Intellectual capital (IC) disclosure is investigated over three years covering the IT bubble and its … aftermath in three different countries (The Netherlands, Sweden and the UK). Design/methodology/approach – Content analysis is … applied to the annual reports of the sample companies; 180 annual reports from The Netherlands, Sweden and UK are analysed in …

financial analysts and fund managers and actual disclosure of such information in company annual reports, in the context of …, and disclosure of, human capital information in the context of developing countries. It identifies the inadequacy of … current human capital disclosure practices in company annual reports. The authors theorise that in developing countries …

financial analysts and fund managers and actual disclosure of such information in company annual reports, in the context of …, and disclosure of, human capital information in the context of developing countries. It identifies the inadequacy of … current human capital disclosure practices in company annual reports. The authors theorise that in developing countries …