Purpose The purpose of this study is to undertake a systematic literature review (SLR) on
intellectual capital disclosure (ICD), focusing on its role in fostering competitive advantage …

This article presents the results of a systematic literature review on intangibles and
intellectual capital (IC) focusing on articles published in the top 20 accounting journals …

This paper investigates the ability of female presence to affect value relevance. Focusing on
a sample of 487 entities listed in 18 European countries over the period 2009–2017, it uses …

Because mandatory disclosure of intellectual capital (IC) is restricted by accounting
regulations, companies invest in voluntary IC disclosure (ICD) to reduce information …

We examine how founder shareholders switch between alignment and entrenchment and
thereby shape the value relevance impact of IFRS convergence. Using a sample of Indian …

Beginning in their early stages, technology start-ups (TSUs) develop several business
models. Costs are often perceived as a constraint to business model innovation …

Purpose Following the mandatory IFRS adoption in 2005, the Continental European
accounting systems changed. This study investigates if it influenced the value relevance of …

Purpose The study improves current understanding concerning the implications of digital
corporate reporting technology on the informativeness of accounting information …

Expenditures on the creation of intangible capital have increased, but accounting standards
have not kept pace. We investigated whether this has affected the value relevance of book …

Prior research suggests that loss firms are valued based on their abandonment/adaptation
option values, while profit firms are valued as going concerns. However, conservative …