Purpose–This paper longitudinally examines the intellectual capital (IC) disclosure practices
of Nigerian banks following the restructuring exercise and the subsequent policy changes in …

Intellectual capital can generate value to organizations and improve the performance of the
organizations. To understand the relationship between intellectual capital and the …

One of the important responsibilities of Managing Directors, Chief Executive Officers and
Managing Partners is to effectively deploy the assets and resources of their organisations …

We are the first to determine the effect of intangible intensity (INTANG) on cross‐sectional
stock returns after controlling financial constraints in the Vietnam stock market. Our sample …

This study aims to examine and analyze the effect of intellectual capital on firm financial
performance and market performance. The company studied is the financial sectors High IC …

Identifying the economic value of a patent is crucial to technology management. It also
facilitates the commercialization and transactions of patents. As a proxy of patent value …

The present study analysed the association of intellectual capital components (human,
structural and physical capital) with economic, financial and stock market performance in …

The importance of data assets as intangible corporate assets is being emphasized as more
business activities based on digital technology are being carried out. This study proposes …

Penelitian ini bertujuan untuk menguji apakah nilai aset tidak berwujud pada tahun 2009
berbeda dengan tahun 2010. Penelitian ini juga bertujuan untuk menguji pengaruh nilai …

Purpose The purpose of this study is to investigate the intellectual capital disclosure (ICD)
practices of financial institutions in an emerging economy of Bangladesh …