This paper evaluates what we have learned about the relevance and reliability of financial
and non‐financial information on intangibles from the value‐relevance literature. Because …

Intangible investments have become the main value creators for many companies and
economic sectors. However, these investments are rarely recognized as assets by current …

The measurement of intellectual capital (IC) is a highly discussed topic within the field of
knowledge management. This paper presents a method for measuring IC to quantitatively …

Purpose–The purpose of this paper is to investigate if human capital information voluntarily
provided by German companies is value‐relevant. Design/methodology/approach–By …

We study the association of Web‐based non‐financial disclosure and a firm's cost of finance
within an international context (North America and Continental Europe). We examine …

Purpose–The purpose of this paper is to investigate the effects of human resource
disclosure on corporate image. Design/methodology/approach–The information about …

This study empirically investigates the myopic behavior of the stock market toward firms'
human capital resource investment, paying particular attention to two key proxies: human …

Purpose This paper aims to provide new insights on the determinants of social and
economic sustainability reportings of multinational enterprises (MNEs) in three Anglo-Saxon …

Financial reporting includes disclosures as prescribed by regulators, but few companies go
beyond mandatory requirements and provide additional information voluntarily. This study …

Penelitian ini menguji keberadaan pengaruh modal intelektual dan pengungkapannya
terhadap kinerja perusahaan tahun ini dan satu tahun yang akan datang. Penelitian …