Purpose–The study aims to examine the relationship between the corporate disclosure on
intellectual capital and five firm characteristics, namely, size, leverage, profitability, age and …

Disclose of intellectual capital is a communication media to stakeholders about the
company's Intellectual Property. The purpose of this study is to examine the factors that affect …

Currently, intellectual capital (IC) is the main source of company's competitive advantage.
The role of IC has become one of the main factors of company's value creation process …

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 …

This study aimed to reveal the effect of company characteristics, company size ie,
profitability, leverage, liquidity, and industry type; and corporate governance structure …

This research examines the extent, quality, and determinants of intellectual capital (IC)
disclosure in Chinese companies in order to obtain a comprehensive understanding with …

Purpose–The purpose of this paper is to examine the extent and quality of voluntary
intellectual disclosures by information technology (IT) companies of China and India …

Purpose–The purpose of this paper is to examine the trend of intellectual capital disclosures
(ICD) over a three‐year period (2008‐2010), when the Malaysian business environment …

Purpose The purpose of this paper is to test the influences of audit committee's and
company's characteristic on intellectual capital disclosure (ICD) among the LQ45-listed …

Research aim: The study aims to investigate intellectual capital disclosure (ICD) practices
and its determinants in Bangladesh. Design/Methodology/Approach: The top 30 firms known …