Although the literature has explored an association between corporate social responsibility (CSR) disclosure and accounting conservatism, this paper investigates how state ownership moderates this relationship in the context of the emerging Russian economy. Based on a sample of 223 publicly...

Purpose: This study contributes to intellectual capital (IC) disclosure research. Focusing on reducing the information asymmetry associated with agency theory, it investigates the extent to which managers and owners disclose IC in initial IPO prospectuses. In particular, it examines the...