Annual report IC disclosures in The Netherlands, France and Germany

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Intellectual Capital Disclosure and Market Capitalization (2014, methodology): “IC disclosure is measured based on a disclosure index that was developed by Vergauwen and Alem (2005) work.”
Determinants of intellectual capital disclosure: evidence from Australia (2009, background): “Supporting the arguments for voluntary IC disclosure, Vergauwen and van Alem (2005)”
Intellectual capital disclosure and corporate governance structure in UK firms (2008, background): “Some studies focus on specific aspects of intellectual capital disclosure, such as human capital reporting (e.g. Subbarao and Zeghal, 1997), while others conduct international comparative studies (e.g. Vergauwen and Alem, 2005; Cerbioni and Parbonetti, 2007).”
Firm characteristics and intellectual capital disclosure by Australian companies (2011, background): “These costs include production and dissemination costs, loss of competitive advantage and risk of litigation ( Vergauwen and van Alem, 2005”
Intellectual capital disclosure and intangible value drivers: an empirical study (2007, background): “In short, ultimately, value relevance is an important factor for managers to disclose additional information since financial statements are created to provide a true view of a company's underlying performance ( Vergauwen and van Alem, 2005”