Purpose – This study intends to do a comparative analysis of intellectual capital disclosure among all the listed traditional conventional banks, conventional banks with Islamic windows, and sharia-based Islamic banks of Bangladesh. This study explains how various internal factors, external...

We study how to improve the value-relevance of financial information for intangible-intensive firms by investigating two alternatives: capitalizing R&D expenses and disclosing intangible information. Using patent counts/citations to proxy for intangible intensity, we find that the incremental...