..., and information disclosure quality are three key transmission pathways. Heterogeneity analysis shows that this effect is more pronounced in heavily polluting industries, state-owned enterprises, and regions with high marketization levels. Originality/value This paper extends the application boundaries...

...’ individual subjectivity and creating an objective representation (Latour, 1987, p. 172). © Emerald Group Publishing Limited 2013 Intellectual capital Disclosure Performativity Framing Earnings announcement Conference call Information disclosure Earnings The claims...

... that the quality of reporting in the prospectus could be seen as a role model for future information disclosure of a company (Cumby and Conrad, 2001 ; Beattie, 1999). However, one could ask whether companies that have a high level of IC disclosure in their prospectus also disclose more in their annual report...

... methodologies in this type of research. Value analysis Content management Intellectual capital Information disclosure Changes in the business environment from the industrial era to the new economy have transformed the corporate value‐creation process and strategy, particularly for firms in non...

... mechanisms are required to deal with them. © Emerald Group Publishing Limited 2009 Intellectual capital Universities Research organizations Management information Information disclosure European higher education (HE) and research organizations have been undergoing a process...

... and practices. © Emerald Group Publishing Limited 2005 Intellectual capital Information disclosure Public sector organizations The Netherlands France Germany When assessing the costs of IC disclosure, one important factor is the cost of gathering and analysing IC‐related data...

... impact on the amount of IC information disclosed. © Emerald Group Publishing Limited 2004 Intellectual capital Malaysia Information disclosure Annual reports There are three types of capital to be found in a company. First, they are financial capital like cash and stocks; secondly...