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The purpose of this paper is to investigate the level of intellectual capital (IC) disclosure of the largest Czech and Hungarian listed firms. We apply content analysis of the annual statements and measure IC disclosure by a score. We hypothesize that a significant positive relationship exists between IC disclosure score and such firmspecific financial factors as company size, profitability, book value of intangibles and trade volume. The results of the regression model indicate that among thedoi:10.18267/j.efaj.229 fatcat:6oxkbomq4vb2lklk5bsbpwcn6e