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Intellectual capital disclosure payback

Carla Curado (Management Department, ISEG – Economics and Business School, Technical University of Lisbon, Lisboa, Portugal)
Lopes Henriques (Management Department, ISEG – Economics and Business School, Technical University of Lisbon, Lisboa, Portugal)
Nick Bontis (DeGroote School of Business, McMaster University, Hamilton, Canada)

Management Decision

ISSN: 0025-1747

Article publication date: 2 August 2011

Abstract

Purpose

The purpose of this paper is to propose an integrated framework for intellectual capital disclosure.

Design/methodology/approach

The measure, manage and report intellectual capital (MMRIC) methodology is a six‐step process that will enable firms to more accurately describe their intangible assets.

Findings

The proposed step‐by‐step process also complements the exploration‐exploitation tension that is highlighted in the knowledge management literature.

Research limitations/implications

This paper provides academic researchers with a comprehensive framework that can be utilized for future empirical studies related to intellectual capital disclosure.

Practical implications

The MMRIC process is a very useful tool for practitioners in that it provides a sequential system that can be followed for intellectual capital disclosure.

Social implications

Society at large benefits when corporate entities help to reduce risk and volatile market fluctuations by reducing information asymmetry with more comprehensive reporting.

Originality/value

This paper provides an initial theoretical framework that has been developed by integrating the extant literature on intellectual capital disclosure.

Keywords

Citation

Curado, C., Henriques, L. and Bontis, N. (2011), "Intellectual capital disclosure payback", Management Decision, Vol. 49 No. 7, pp. 1080-1098. https://doi.org/10.1108/00251741111151154

Publisher

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Emerald Group Publishing Limited

Copyright © 2011, Emerald Group Publishing Limited