The purpose of the research is to analyze the influence of firm age, firm size, leverage, profitability, and earnings management on the intellectual capital disclosure. The population in this study is the property and real estate companies listed on the Indonesian Stock Exchange in the year...

The present study analyzes the extent of voluntarily disclosed information about intangible resources, in the annual report of companies from Spain's capital market, as well as the possibility of there being a correlation between that disclosure and the effective profitability of the stock. In...

This paper examines the disclosure of intangible assets by 'high user' industrial firms in the Australian market subsequent to the introduction in 2005 of AASB 136 and AASB 138. Using a sample of ten large industrial firms with combined intangible assets of $37,758 million as at 2006, the paper...

This paper examines the disclosure of intangible assets by 'high user' industrial firms in the Australian market subsequent to the introduction in 2005 of AASB 136 and AASB 138. Using a sample of ten large industrial firms with combined intangible assets of $37,758 million as at 2006, the paper...