...S.N. Vandemaele; P.G.M.C. Vergauwen; A.J. Smits Purpose Intellectual capital (IC) disclosure is investigated over three years covering the IT bubble and its aftermath in three different countries (The Netherlands, Sweden and the UK). Design/methodology/approach Content analysis is applied...

... 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...