... indicators. The empirical material was collected through a case study approach, focusing on the interim reporting practices of a Swedish online gaming company. The study investigated a total of 16 earnings announcements and their accompanying conference calls in the period of 2008‐2011. In addition, five...

...Alireza Vafaei; Dennis Taylor; Kamran Ahmed Purpose This study aims to examine whether or not listed companies' disclosure of intellectual capital is value‐relevant in share markets and to assess its moderating role in the value‐relevance of reported earnings and equity following the adoption...