... voluntary disclosure as well as of 12 sub‐categories of disclosure. It contributes to the relevant literature, particularly in an emerging market context. Turkey Disclosure Public companies Voluntary disclosure Capitalization Firm value Market capitalization Value relevance Voluntary...

... Quantity Quality Visual images Narratives Numbers Annual reports Public companies Malaysia The demand for intellectual capital (IC) disclosure has increased in recent times due to the claim that companies' traditional accounting assets are no longer the largest component found to explain...