This paper examines the relationship between governance variables and voluntary intellectual capital disclosure in a sample of European biotechnology firms. We extend previous research by simultaneously considering governance mechanisms such as the proportion of independent directors, board...

Utilising archival materials relating to an Italian pottery manufacturer, Manifattura Ginori, this paper examines the development of the company's accounting system during the 19th century. By the early 1800s, Manifattura Ginori is shown to have developed a double-entry bookkeeping system and to...