Purpose In this paper, the authors analyze the use of content analysis in disclosing
voluntarily information on intangible assets, the intangible assets disclosures (IAD). The …

Purpose This study aims to examine intellectual capital disclosure (ICD) on Twitter by 60 of
the world's largest companies and explains the main themes communicated to stakeholders …

Purpose This paper aims to analyze the impact of intellectual capital disclosure (ICD) and its
components on firm performance (FP) while discovering the recent Indian ICD trend and …

Numerous academicians, business professionals, and consultants identified'intellectual
assets/capital'as the main factor of value creation in the present knowledge economy …

Purpose The impact of the intellectual capital disclosure (ICD) on the cost of equity capital
(COEC) is not well established in the aspect of the Indian scenario. So the objective of this …

En este estudio analizamos la divulgación de información voluntaria sobre intangibles que
realizan los bancos que cotizan en el índice IBEX 35 bajo el marco de la Teoría de los …

Purpose This paper aims to address the need to modify the existing intellectual capital (IC)
disclosure frameworks and examines the disclosure practices of Indian knowledge-based …

Globalization and rapid technological development have created the lot of changes in the
different sects of human life, including business sector. One of it is that traditional accounting …

Purpose–The aim of this paper is to reflect on how intellectual capital (IC) as a strategic,
mission-critical resource could be pragmatically, yet powerfully leveraged as a value-driven …

Present days economic situations are changing rapidly. In view of liberalization,
globalization and privatization, business organization are more towards following the system …