... comparison. Subjective privacy literacy attenuated the negative impact of audio, whereas privacy concerns did not. The results show that, in this setting, text-based privacy communication is associated with greater disclosure readiness than audio, while no significant differences emerged between infographic...

..., may reduce the cost of debt financing. This study aims to investigate whether or not CSR disclosure reduces the cost of debt within the French context. It addresses the following research question: RQ1. Does the extent of the ESG information that is disclosed by French companies affect...

...Maurizio Massaro; John Dumay; Carlo Bagnoli Purpose The purpose of this paper is to investigate intellectual capital (IC) discussions held between investors using Web 2.0 tools. More precisely, this paper investigates the determinants of IC disclosures (ICDs) on internet stock message boards (IMBs...

...Grigoris Giannarakis; George Konteos; Nikolaos Sariannidis Purpose – The purpose of this paper is to investigate the vital determinants on the extent of corporate social responsibility (CSR) disclosure in a US context. The selected variables are CEO duality, the presence of women in the board...

...João J.M. Ferreira, Jose Enrique Vila, and Anastasia Mariussen; Lopin Kuo; Vivian Yi-Ju Chen Purpose – The purpose of this paper is to investigate the relationship between level of environmental disclosure and establishment of a legitimacy image of operation among Japanese firms after...

...Domingo Ribeiro Soriano; Long‐Sheng Lin; Ing‐Chung Huang; Pey‐Lan Du; Tsai‐Fei Lin Purpose This study aims to demonstrate the positive effect of human capital disclosure on firm performance, and to specify the boundary conditions of the relationship. Design/methodology/approach The study...

...Denis Cormier; Marie‐Josée Ledoux; Michel Magnan Purpose The aim of the paper is to investigate whether social disclosure and environmental disclosure have a substituting or a complementing effect in reducing information asymmetry between managers and stock market participants Design...

... continental European countries (Belgium, France, Germany and The Netherlands) on the presence of IC information. Simultaneous regression modelling is used to control for endogeneity within a firm's disclosure strategy. Findings The data show that cross‐sectional differences in the extent of IC disclosure...

... on archival data with a sample of 125 publicly listed Australian firms. The authors perform a content analysis of annual reports and complement the data with quantitative data from the sample firms. Findings The paper finds that industry type plays a key role as a determinant for the disclosure...

...Philip Vergauwen; Laury Bollen; Els Oirbans Purpose This paper aims to study the relationship between intellectual capital disclosures (ICDs) and the relative importance of intangible assets as company value drivers. Design/methodology/approach Annual reports of Swedish, British and Danish...

...Peng S. Chan; Robert T. Justis Franchising, as a popular form of entrepreneurship, continues to be increasingly accepted throughout the world. However, due to many frauds and failures in the past, franchise laws have been established to ensure full disclosure on the part of the franchisor to all...