... of transparency and accounting disclosure are limited, which may help Qatari policy makers understand the QSE context. Therefore, it might lead them to introduce regulatory changes to improve the QSE’s efficiency level. Most research studies on market efficiency are conducted on developed markets...

...Mishari M. Alfraih Motivated by the increased attention on intellectual capital reporting (ICR) from regulatory bodies, practitioners, and researchers and the recent calls for companies to supplement and complement their traditional financial statements with intellectual capital (IC) disclosure...

.... Design/methodology/approach – The authors started with unstructured data from an open-ended survey conducted by the Carbon Disclosure Project (CDP) on over 300 global companies. Using data from 158 of the companies in that survey from 27 different two-digit UK SIC codes, the authors devised...