audit firm and industry type) of intellectual capital (IC) disclosure in the annual reports of Malaysian listed companies …, profitability, industry type are determinants of IC disclosure (ICD) in the annual reports of Malaysian listed companies, while …

intellectual capital disclosure levels. Design/methodology/approach – Content analysis was conducted using 10‐K annual reports …. Findings – It was found that traditional sector companies had a mean disclosure of intellectual capital of 24.227 in fiscal … traditional sector companies would show an increase in the level of intellectual capital disclosure in 2004 as compared to 2000 …

engagement/disclosure efforts, this study shows some potential limitations that managers may face because of prevalent social …

information disclosure – dominant in annual reports of basic and chemical industries groups – and how the company's group type … affects the amount and focus of social disclosure in a company's annual report. Design/methodology/approach – This paper …. Findings – The results show that the main foci of social disclosure from companies registered at the Indonesia Stock Exchange …

disclosures made, and the reasons for the disclosure in the context of Malaysian industrial products and construction companies … limited support for legitimacy theory in explaining the nature of disclosure, as well as the reasons for the disclosure …

disclosure. Keyword frequencies were measured using an automatic procedure. We used cluster analysis to identify strategic groups … concluded that the quality of strategy disclosure offered by Brazilian companies is low. …

Purpose Drawing on market efficiency theory and studies on intellectual capital (IC) disclosure, this study aims to … disclosure (ICD) of KSE-listed companies is examined using the content analysis method. Second, the value relevance of financial … encourage companies to increase their level of disclosure. Originality/value This is the first study of the association between …

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 … explain the voluntary disclosure of intangibles by firms and use this in developing future recommendations. Originality …

analysis to examine the voluntary disclosure of IC in annual reports by various organisations. The paper also suggests two … theoretical foundations for further investigation into the voluntary disclosure of IC by organisations, and suggests why content …

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 conducted in two stages. Stage one is an exploratory study of voluntary IC disclosure for … the 20 largest listed Australian companies in 1998. Stage two, using 2002 data, examines voluntary disclosure of IC …