Purpose In this paper, the authors analyze the use of content analysis in disclosing
voluntarily information on intangible assets, the intangible assets disclosures (IAD). The …

La revisión de literatura muestra una variedad de teorías que han sido utilizadas en la
identificación, medición, gestión y divulgación del capital intelectual. Este artículo revela los …

Financial reporting is an important, crucial task for achieving and sustaining a well‑
organized, farsighted business. Furthermore, investor demand for relevant information and …

Orientation: Intellectual capital disclosure (ICD) including structural capital (SC), human
capital (HC), and relational capital (RC) of non-financial information creates a shareholder …

The purpose of this paper is to develop a scale to analyse different components and sub-
components of intellectual capital (IC) with special reference to microfinance sector. The …

The importance of intangible resources has increased dramatically in recent years
comparing to tangible ones. The economy in which we live is the result of competitive …

As an intangible resource, process capital represents the institutionalized knowledge and
the competencies necessary for efficient value creation from the perspective of …

This paper presents a simple and efficient IC measurement framework with four fold
objectives. Exploring the parameters that characterize intellectual capital, ways to measure …

Purpose–The purpose of this thesis is to investigate how mandatory obligation to follow the
International< IR> Framework while producing the corporate reports influence the …

Financial reporting is an important, crucial task for achieving and sustaining a well‐
organized, farsighted business. Furthermore, investor demand for relevant information and …