Purpose The purpose of this paper is to study the status and trend of intellectual capital
disclosures by selected companies in India. Three categories of intellectual capital …

Purpose The purpose of this paper is to contribute to the ongoing debate regarding the
relationship between relational capital (RC) and firm performance, by investigating the …

The influence of integrated reporting and internationalisation on intellectual capital disclosures
| Emerald Insight Books and journals Case studies Expert Briefings Open Access Publish with …

Purpose–The purpose of this paper is to analyse the content of relational capital disclosure
(RCD) information communicated by a sample of European listed companies. It also …

This article investigates the effect of voluntary corporate disclosures on the firm value from
the market value perspective. Financial reporting includes disclosures as prescribed by …

This study focuses on executive compensation that takes the form of cash. It examines the
association between executive compensation and corporate governance, income …

This study shows that the proportion of total pessimistic language is higher for companies
with lower earnings manipulation and higher leverage. In contrast, high growth companies …

Corporate governance disclosure has seen renewed interest by researchers, policy makers,
and regulating bodies internationally, but has remained only an emerging construct in …

What is the extent of disclosure, using the Internet, by commercial banks listed on Nepal
Stock Exchange? What are the determinants of varying levels of web-based disclosure by …

Purpose This study aims at proposing and testing a model delineating how and when the
quality of a special B2B professional service, investment relations (IR), would drive …