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 …

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 …

Purpose This study aims to investigate the intellectual capital–financial performance
relationship using two models, namely the conventional Value-Added Intellectual Coefficient …

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 …

There is a shortage of research investigating the link between employee development
practices and intellectual capital as mediated by knowledge management. The aim of the …

Abstract The Integrated Reporting Framework of 2013 represents the latest international
attempt to connect a firm's financial and sustainability (ie, environmental, social and …

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

Using a large sample of 5,749 commercial banks, covering over 40,000 observations over
the time window 2005–2012, we find that efficiency in the use of intellectual capital (IC) …

This paper, using data from 100 UK listed firms, investigates the relationship between audit
committee characteristics and intellectual capital (IC) disclosure. We find that overall IC …

Increasingly, researchers in the field of intellectual capital (IC) need to be able to justify the
specific research methods they use to collect the empirical data that they examine to support …