In recent years the intellectual capital literature has exhibited relatively few new theoretical
contributions, in contrast to the flurry of such work in the period 1996–2003. The purpose of …

Purpose–The aim of this study is to reflect on how the specific nature of intellectual capital
influences the valuation process, in practice, and how it impacts on some of the qualities of …

The measurement and reporting of intellectual capital has recently attracted a growing
interest from accounting researchers, promoting a lively and far‐reaching debate. Two …

The development of intellectual capital theory has been guided by the ideas and thoughts of
a handful of influential practitioners, including Karl Erik Sveiby (1997), RS Kaplan (Kaplan …

This chapter examines the path that critical intellectual capital (IC) research has followed
from its early days before and just after the new millennium, to where it stands in …

The rise of the “new economy”, one principally driven by information and knowledge, is
attributed to the increased prominence of intellectual capital (IC) as a business and research …

Intellectual capital and related topics including intangibles, innovation, and knowledge have
rapidly climbed the management research agenda. Their significance lies in the contribution …

The purpose of this paper is to examine intellectual capital research (ICR) methods and
critically analyse how they have been utilised. The data set for this analysis is based on …

Intellectual capital emerged approximately twenty years ago as an alternative paradigm with
the ambition to identify, measure, report and manage knowledge assets. While the need for …

Purpose–The purpose of this paper is to review and synthesise current knowledge on the
importance of intellectual capital (IC) information to the capital market. Design/methodology …