... the knowledge, information, intellectual property and experience that can be used to create wealth (García‐Meca and Martínez, 2005 ; Branco et al., 2010). Its intangible nature distinguishes it from the traditional resources that appear in financial reporting (Branco et al., 2010 ; Mehralian...

...-use rights only Financial reporting Ownership structure Corporate governance Intellectual capital disclosure Board characteristics Traditional corporate financial statements are fundamental to sound investment decision-making. The well-being of markets, and of investors who entrust...