Purpose It is important to have a literature review to open any special issue as a way of
introducing the state-of-the-art topics and link past research with the papers appearing in …

Purpose In the past decade, intellectual capital (IC) measurement and reporting have been
feeding scientific debate; however, only few studies address these issues together. The …

Purpose The purpose of this paper is to explore the relationship between intellectual capital
(IC) and performance of public universities in emerging countries in order to identify patterns …

Purpose The purpose of this paper is to explore a new way to disclose intellectual capital
(IC) in universities through their websites. Going beyond traditional tools used for intellectual …

Purpose Universities are proper knowledge institutions, since knowledge represents both
the input and the output of their activities. Several guidelines have been issued by the …

Universities are expected to have a leading role in the advancement, promotion, and
achievement of the 2030 UN Agenda, embedding the 17 Sustainable Development Goals …

Purpose The purpose of this paper is to present an innovative operational proposal for
measuring the intellectual capital (IC) of higher education institutions (HEIs) through a …

Purpose This study aims to highlight the importance of intellectual capital (IC) for the
operation of waqf (Islamic endowment) institutions, as few studies have discussed this issue …

This paper aims to investigate intellectual capital disclosure (ICD) provided by Italian public
universities in their annual reports and to identify and examine its drivers. An empirical …

Purpose The purpose of this paper is to investigate the extent and quality of online
intellectual capital (IC) disclosure released via websites and social media in relation to …