Intellectual capital disclosure, cost of finance and firm value

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Intellectual capital disclosure payback (2011, background): “Orens et al. (2009) have shown that firms in Belgium, France, Germany and The Netherlands that provide web-based intellectual-capital reporting benefit from higher firm level.”
Corporate governance and intellectual capital disclosure (2016, background): “The firm’s perceived risk is reduced through this more open disclosure policy as investors have a greater insight into the firm’s value creation processes and the economic risks attached to a firm’s shares, and therefore the cost of capital is reduced (Orens et al., 2009).”
Using content analysis as a research methodology for investigating intellectual capital disclosure : a critique (2015, methodology): “, 2006; Abeysekera, 2010, 2011), two use Cronbach’s α (Kristandl and Bontis, 2007; Orens et al., 2009) and one uses James et al.”
The value relevance of intellectual capital disclosures (2011, methodology): “use a framework of internal structure, external structure and human capital, whereas Orens et al. (2009)”
The accounting treatment of intangibles – A critical review of the literature (2011, result): “These results were then confirmed by Orens, Aerts, and Lybaert (2009) who demonstrate that a greater disclosure of intangibles by EU companies on their corporate websites is associated with lower information asymmetry, lower cost of equity capital, and lower cost of debt capital.”