All Outputs (3)

Board structure and supplementary commentary on the primary financial statements (2014)
Journal Article
Tauringana, V., & Mangena, M. (2014). Board structure and supplementary commentary on the primary financial statements. Journal of Applied Accounting Research, 15(3), 273-290. https://doi.org/10.1108/JAAR-11-2013-0090

Purpose This research investigates the relationship between the extent and focus of supplementary narrative commentary (SNC) on amounts reported in the primary financial statements and board structure variables. Design/Methodology/Approach The study... Read More about Board structure and supplementary commentary on the primary financial statements.

Capital Market Pressures and the Format of Intellectual Capital Disclosure in Intellectual Capital Intensive Firms (2014)
Journal Article
Li, J., & Mangena, M. (2014). Capital Market Pressures and the Format of Intellectual Capital Disclosure in Intellectual Capital Intensive Firms. Journal of Applied Accounting Research, 15(3), 339-351. https://doi.org/10.1108/JAAR-12-2013-0117

Purpose-A number of studies have examined firms' intellectual capital (IC) disclosure practices. However, the presentation format of IC disclosure (text, numerical and graphs/pictures) is yet to be examined. In addition, there is little evidence on t... Read More about Capital Market Pressures and the Format of Intellectual Capital Disclosure in Intellectual Capital Intensive Firms.

Disentangling the Effects of Corporate Disclosure on the Cost of Equity Capital: A Study of the Role of Intellectual Capital Disclosure (2014)
Journal Article
Mangena, M., Li, J., & Tauringana, V. (2016). Disentangling the Effects of Corporate Disclosure on the Cost of Equity Capital: A Study of the Role of Intellectual Capital Disclosure. Journal of Accounting, Auditing and Finance, 31(1), 3-27. https://doi.org/10.1177/0148558X14541443

In this paper, we investigate whether intellectual capital (IC) and financial disclosures jointly affect the firm’s cost of equity capital. In contrast to prior research, we disaggregate disclosures into IC and financial disclosures and examine wheth... Read More about Disentangling the Effects of Corporate Disclosure on the Cost of Equity Capital: A Study of the Role of Intellectual Capital Disclosure.