Schiemann, Frank; Richter, Kai; Günther, Thomas - In: Metrika 21 (2010) 3, pp. 255-275
We analyze firms’ voluntary disclosure of intellectual capital in a setting of presentations to analysts and investors … qualitative disclosure indices and also analyze whether time, industry and type of presentation influence intellectual capital … intellectual capital categories. Industry and type of presentation are strongly related to disclosure indices. There is also a weak …