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 …

The use of information technologies has been a window of opportunity for local governments
to increase initiatives and instruments for citizen participation and interaction with society …

Intellectual Capital (IC) is a driving force behind the financial performance of non-financial
firms. Investing in intellectual and physical capital allows companies to optimize their …

This study systematically reviews the fragmented field of Intellectual Capital (IC) to clarify its
antecedents and outcomes. Using a hybrid method that combines bibliometric analysis and …

Most research on governments' use of social media focuses on the national or federal level.
We therefore know little about the way local authorities harness social media platforms to …

This work aims to enhance the understanding of Local Governments (LGs)'sustainability
disclosure (SD) practices through their official websites. The ultimate goal of this study is to …

Purpose The present study aims to extend the knowledge of intellectual capital disclosure
(ICD) disclosure practices in the Italian Healthcare Organisations (HCOs) context. The …

Purpose This study aims to examine intellectual capital disclosure (ICD) on Twitter by 60 of
the world's largest companies and explains the main themes communicated to stakeholders …

Purpose The sport industry, due to the great importance of intangible assets, represents a
field of particular interest for the analysis of intellectual capital disclosure (ICD). However …

Purpose With the emergence of the basis of intellectual capital, competitive advantage was
considered as the focus of competitive strategies, and the knowledge resulting from this …