...Matteo Rossi; Giuseppe Festa; Salim Chouaibi; Monica Fait; Armando Papa Purpose This study aims to examine the potential effect that business ethics (BE) in general and corporate social responsibility (CSR) more specifically can exert on the voluntary disclosure (VD) of intellectual capital (IC...

... © Emerald Publishing Limited 2018 Emerald Publishing Limited Licensed re-use rights only Integrated reporting Intellectual capital Intellectual capital disclosure Voluntary disclosure Internationalisation In a recent paper, de Villiers and Sharma (2018) critically assess...

... managers and owners. Based on this argument, IC reporting is expected to increase with ownership diffusion, leverage, IC value and company mispricing in order to reduce the information gap. Content analysis Narrative reporting Voluntary disclosure Intellectual capital value Management report...

... – information that is particularly useful to investors because their shortage of tangible assets can make football clubs difficult to evaluate. Social media Intellectual capital disclosure Involuntary disclosure Voluntary disclosure Social media metrics Football clubs In this paper...

... time frame. Hence, human capital information is value relevant but not immediately. The study at hand contributes to a better understanding of human capital disclosure and its implications for capital markets. First, it contributes to understanding the role that (voluntary) disclosures play...

...Ali Uyar; Merve Kılıç Purpose The purpose of this paper is to examine whether or not listed Turkish companies’ voluntary disclosure practices are value‐relevant in the capital market. Design/methodology/approach The sample consists of 129 manufacturing companies listed in the Istanbul Stock...

... IC disclosure; the framework is not justified by any empirical evidence. Originality/value This research is the first attempt to construct a comprehensive theoretical framework for the voluntary disclosure of IC; the constructed framework can be employed as a theoretical foundation for future...