Purpose – It is well known that once regulatory bodies adopt a financial reporting paradigm, it becomes the guiding principle for accounting regulation. This paradigm itself in the field of accounting represents the starting point of the research. The purpose of this paper is to focus on the...

The present paper emphasizes an empirical study conducted at national level, within entities listed on the Bucharest Stock Exchange. The objective of this study is to develop the determinant factors of intellectual capital reporting such as size of entity expressed by turnover, equity, number of...

Purpose This chapter expands the existing literature by examining voluntary intellectual capital disclosure provided by listed Romanian companies in 2010 annual reports. Design/methodology/approach The chapter aims to determine the extent of intellectual capital disclosure within Romanian listed...