@article{Sonnier_Carson_Carson_2009, place={Huntsville, Texas}, title={An Examination of The Impact of Firm Size and Age On Managerial Disclosure of Intellectual Capital By High-Tech Companies}, volume={26}, url={https://jbs-ojs-shsu.tdl.org/jbs/article/view/120}, DOI={10.54155/jbs.26.2.167-190}, abstractNote={<p>A sample of 143 high-technology firms was examined to determine if there<br>were inverse relationships between the size and age of companies and their level<br>of intellectual capital disclosure. Weak inverse relationships were found between<br>number of employees and level of disclosure and between total assets and level<br>of disclosure. There was, however, a significant inverse relationship between firm<br>age and level of disclosure. Multivariate regression provided support that firm age<br>was a significant predictor of level of intellectual capital disclosure. It appears that<br>young companies use increased disclosure to signal to the market their real value<br>and prospects.</p>}, number={2}, journal={Journal of Business Strategies}, author={Sonnier, Blaise and Carson, Kerry and Carson, Paula}, year={2009}, month={Oct.}, pages={167–190} }