... issues. In addition, business can go a step further and assure that information to provide it with higher credibility. Social responsibility Spain Corporate governance Financial reporting Sustainability Assurance Financial crisis Business strategy Recent years have been especially...

... that information asymmetry – one of the main problems between investors and firms – is not driving the decision of firms to disclose information on intellectual capital. © Emerald Group Publishing Limited 2009 Disclosure Intellectual capital Financial reporting The purpose of this study...