Purpose–The purpose of this paper is to offer a personal critical reflection on the future of
intellectual capital (IC) based on my experience as an IC researcher, author, editor, teacher …

Purpose The purpose of this paper is to provide an up-to-the-minute literature review of
intellectual capital disclosure (ICD) to: identify the major themes developed within this …

Due to the transition from a manufacturing-based to a knowledge-based economy, the
relevance of intellectual capital (IC) in firm value creation processes has significantly …

Purpose A sustainability reporting framework must demonstrate that resources are fairly
bought and used to support diverse life on earth within habitable ranges. The purpose of this …

Purpose–The purpose of this paper is to evaluate the links between intellectual capital sub-
components and organizational performance in small and medium enterprises (SMEs) …

Purpose The purpose of this paper is to provide empirical evidence of the relationship
between intellectual capital (IC) and economic performance, with focus on social …

Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai pengaruh
pengungkapan Enterprise Risk Management (ERM) dan pengungkapan Intellectual Capital …

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 …

Purpose–This study aims to examine the effect intellectual capital (IC) has on firm
performance of Australian companies. Design/methodology/approach–Quantitative data are …

Purpose The purpose of this paper is to examine the trend of integrated reporting (IR)
practice following the introduction of an “apply or explain” IR requirement in South Africa. In …