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The new challenge of integrated reporting: has it really improved corporate disclosure on intellectual capital?

Minutiello, Valentina; Tettamanzi, Patrizia; Songini, … - In: International journal of learning and intellectual capital 20 (2023) 6, pp. 646-669

Persistent link: https://www.econbiz.de/10014440050

The Influence of Integrated Reporting and Internationalisation on Intellectual Capital Disclosures

Terblanche, Wendy; de Villiers, Charl - 2020

Purpose: The purpose of this paper is to examine whether preparing an integrated report and/or whether cross-listing is associated with more IC disclosure. Design/methodology/approach: The paper compares the content of IC disclosures of matched samples of companies. Findings: The findings show...

Persistent link: https://www.econbiz.de/10014359321

Gender diversity on board of directors and intellectual capital disclosure in Indonesia

Herli, Mohammad; Tjahjadi, Bambang; Hafidhah, Hafidhah - In: Journal of Asian finance, economics and business : JAFEB 8 (2021) 1, pp. 135-144

Persistent link: https://www.econbiz.de/10012692287

Intellectual capital disclosures and corporate governance in gaining the firms' non-discretionary profits and market value in ASEAN-5

Hatane, Saarce Elsye; Nathania, Felicia; Lamuel, Jocelyn; … - In: Organizations and markets in emerging economies 11 (2020) 2, pp. 276-304

This study aims to find the effect of Intellectual Capital Disclosure (ICD) and Corporate Governance (CG) on firm performance in ASEAN countries. Firm performance is divided into accounting-based performance and market-based performance. The accounting-based performance consists of...

Persistent link: https://www.econbiz.de/10012421979

Corporate disclosure and intellectual capital : the light side of information asymmetry

Caputo, Francesco; Del Giudice, Manlio; Evangelista, … - In: International journal of managerial and financial accounting 8 (2016) 1, pp. 75-96

Persistent link: https://www.econbiz.de/10011672562

Corporate governance and intellectual capital disclosure

Hidalgo, Ruth L.; García-Meca, Emma; Martínez, Isabel - In: Journal of business ethics : JOBE 100 (2011) 3, pp. 483-495

Persistent link: https://www.econbiz.de/10009233220

Does audit committee quality mediate determinants of intellectual capital disclosure?

Astuti, Resa Nur; Fachrurrozie; Amal, Muhammad Ihlashul; … - In: Journal of Asian finance, economics and business : JAFEB 7 (2020) 7, pp. 199-208

Persistent link: https://www.econbiz.de/10012668059

Corporate governance and intellectual capital disclosure

Kamath, G. Bharathi - In: International journal of learning and intellectual capital 18 (2021) 4, pp. 365-398

Persistent link: https://www.econbiz.de/10012670932

The extent of intellectual capital disclosure and corporate governance mechanism to increase market value

Solikhah, Badingatus; Wahyudin, Agus; Rahmayanti, … - In: Journal of Asian finance, economics and business : JAFEB 7 (2020) 10, pp. 119-128

Persistent link: https://www.econbiz.de/10012671354

Civil War, Stock Return, and Intellectual Capital Disclosure in Sri Lanka

Abeysekera, Indra - 2017

This study examines the effect of current-period intellectual capital disclosure on earnings and current annual stock return during a civil-war period. Using the top 30 firms by market capitalization listed on Colombo Stock Exchange over six years (from 1998 to 2003), this study finds that firms...

Persistent link: https://www.econbiz.de/10012974023