Purpose The purpose of this paper is to explore the approaches used by researchers in
examining the influences of external factors towards voluntary disclosure in emerging …

This research aims to review, analyze, and provide empirical evidence about the influence
of intellectual capital, intellectual capital disclosure, and financial performance on listed …

Intellectual capital (IC) has been widely recognized as an important resource in creating
value and competitive advantage for companies. This study therefore examined the effect of …

Purpose The purpose of this paper is to empirically assess the impact of value-added
intellectual capital (VAIC) on the financial performance (FP) of companies in Mauritius …

Purpose: This paper aims to explore the voluntary Human Capital (HC) disclosures
determinants in the annual reports of the Lebanese commercial banks. Methodology: 48 …

This research analyzes the impact of Intellectual Capital (IC) on the financial performance
(FP) of hotels in Mauritius using a sample 43 hotels for the period 2007 to 2017. This study …

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 paper investigates how the financial and social efficiency of firms influence the extent of
the voluntary disclosure of Non-Banking Financial Companies–Micro Financial Institutions …

The objective of this paper is to determine the effective dimensions of intellectual capital. For
fulfilling this objective, the study examined 88 empirical research on the intellectual capital of …

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 …