Cover -- Editorial advisory board -- Guest editorial -- Intellectual capital disclosure:a structured literature review -- Involuntary disclosure of intellectual capital: is it relevant? -- Killing the balanced scorecard to improve internal disclosure -- Social media networks as drivers for...

1. The Going-Concern in Accounting Research -- 2. The Corporate Sustainability Reporting and Disclosure -- 3. The Going-Concern in the Non-financial information -- 4. Primary Conclusions Towards Concepts and Challenges to Come.

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...