European Accounting Review, Vol. 14, No. 1, 63–94, 2005
The Explanatory Factors of Intellectual Capital Disclosure to Financial Analysts
EMMA GARCÍA-MECA, ISABEL PARRA, MANUEL LARRÁN AND ISABEL MARTÍNEZ
It has been brought to the publisher's attention that the following paragraph was incorrectly reproduced on p. 82 of the original article. Please find it in the correct format below.
…where disclosure of intangibles is measured by the index DI, and LM = logarithm of market valuation; IBEX = IBEX 35 listing; IL = international listing; IRD = investor relations department; LEV = leverage level (book value of short-term and long-term debt to book value of equity); PRO = profitability (net profit divided by book value of equity); M/B = market-to-book ratio; MET = kind of meeting, and IND = financial industry.