Purpose This study aims to investigate the association between corporate governance and
corporate social disclosures (CSD). Design/methodology/approach Data analysis has been …

Purpose The purpose of this paper is to conduct a structured review of the literature on the
factors affecting the strategic thinking of an organization. This study offers some theoretical …

This study investigates the direct and indirect effects, mediated by audit committee quality, of
managerial ownership, institutional ownership, and profitability on intellectual capital (IC) …

Purpose This study aims to examine the association between firm size, profitability,
leverage, auditor type and internet reporting and investigate the moderating effect of legal …

Because mandatory disclosure of intellectual capital (IC) is restricted by accounting
regulations, companies invest in voluntary IC disclosure (ICD) to reduce information …

Purpose To investigate, compare and document the magnitude and extent of intellectual
capital disclosure to sustainability disclosure during a transition from a voluntary to …

Purpose This paper aims at exploring the extent and determinants of intellectual capital
disclosure (ICD) in India. Design/methodology/approach Content of annual reports of 200 …

Corporate governance and intellectual capital disclosures in CEOs’ statements | Emerald Insight
Books and journals Case studies Expert Briefings Open Access Publish with us Advanced …

Purpose This study aims to examine the factors affecting intellectual capital disclosure (ICD),
especially in the agriculture and mining sectors in Indonesia and Thailand. Additionally, this …

Using quarterly data from 2019Q1 to 2020Q3, this study aims to examine the impact of
COVID-19 on intellectual capital (IC) performance of banks operating in China and Pakistan …