Purpose–The purpose of this paper is to present a method for a structured literature review
(SLR). An SLR is a method for examining a corpus of scholarly literature, to develop insights …

Purpose–The purpose of this paper is to review and critique the current status of content
analysis (CA) as a research method for inquiring into intellectual capital disclosure (ICD) to …

Purpose–This study seeks to examine the presence of voluntary intellectual capital
disclosure (ICD) in Australian company reports and the influence of company characteristics …

Carbon emission disclosure serves to justify firms' sustainable business endeavors. This
study contributes to the minor discussions of this topic in the context of Indonesian. The role …

Purpose The purpose of this paper is to examine the extent and quality of voluntary
intellectual capital disclosures (ICD) by professional accounting firms (PAFs) in the UK …

Purpose This paper aims to investigate the impact of intellectual capital (IC) as a mediator
variable on the association between corporate governance (CG) practices and firm …

Purpose–The purpose of this paper is to examine the trend of intellectual capital disclosures
(ICD) over a three‐year period (2008‐2010), when the Malaysian business environment …

In this paper, we explore how Australian sell-side financial analysts contribute to the supply
of intellectual capital (IC) information in the capital market. Toward this end, we examine …

Purpose–The purpose of this paper is to evaluate business model (BM) disclosure. As the
BM shows how a company creates and captures value, its communication in the Annual …

Purpose This paper aims at exploring the extent and determinants of intellectual capital
disclosure (ICD) in India. Design/methodology/approach Content of annual reports of 200 …