This paper presents an alternative way for content analysis implementation in order to disentangle and interpret intellectual capital (IC) voluntary disclosures. Content analysis technique has been widely used during the last decade to analyze and systematize intellectual capital reporting. In...

The release of bank's intellectual capital is one of the important elements of bank's annual reports. Although it is not presented adequately in the annual reports, voluntary disclosure of bank's intellectual capital relatively represents the response to the needs of greater information for the...

Intellectual capital has gained increasing attention, and its importance has been acknowledged widely including in Indonesia. Despite the importance of intellectual capital, several researchers emphasise the limitation of such studies in non-developed countries. Furthermore, the majority of...

The national intellectual capital of Indonesia was the worst among five major Southeast Asian countries (Lin, Edvinsson, Chen, & Beding, 2014). To overcome this issue, President Joko Widodo provides his direction and commitment in the development of human capital in Indonesia (World Economic...

This paper, using data from 100 UK listed firms, investigates the relationship between audit committee characteristics and intellectual capital (IC) disclosure. We find that IC disclosure is positively associated with audit committee characteristics of size and frequency of meetings, and...

In this paper, we investigate whether intellectual capital (IC) and financial disclosures jointly affect the firm's cost of equity capital. In contrast to prior research, we disaggregate disclosures into IC and financial disclosures and examine whether the two disclosure types are jointly...

This paper aims to examine the extent of intellectual capital (IC) disclosure in the annual reports of Malaysian listed companies. The paper also aims to investigate the trend of IC disclosure (ICD) in the annual reports in the years 2002 and 2006. A comprehensive disclosure index which includes...