... only to one-sub-category of intellectual capital. However, different sub-categories of intellectual capital could be disclosed in the same sentence. Forward-looking information Content analysis methods Narrative disclosure Disclosure is an abstract concept that cannot be measured...

...Basil Al-Najjar; Suzan Abed Purpose – This paper aims to witness the importance of corporate governance mechanisms and investigates the relationship between the quality of disclosure of forward-looking information in the narrative sections of annual reports and the governance mechanisms for non...