Purpose – The purpose of this paper is to examine empirically the impact of web‐based intellectual capital (IC) reporting on firm's value and its cost of finance. Design/methodology/approach – A content‐analysis of corporate web sites is conducted from four continental European countries...

Purpose: Although the majority of research explores the direct relationship between family control and innovativeness, the purpose of this paper is to investigate mediators that explain how family control is related to innovativeness. Grounded in agency theory, resource dependence theory, and...