Journal of Intellectual Capital: Volume 10 Issue 2


Table of contents

Intellectual capital measurement: a critical approach

John C. Dumay

The purpose of this paper is to investigate intellectual capital (IC) measurement critically so that the dynamics of intangible value creation can be better understood and to…


Monitoring and measuring intangibles using value maps: some examples

Shital Jhunjhunwala

The purpose of this paper is to provide an integrated approach to understand and monitor those intangible assets (IAs) that are the key value drivers of an organization. With the…


Intangible and financial performance: causes and effects

Klaus Moeller

The purpose of this paper is to analyse the effect between intangible and tangible (i.e. financial) organizational performance as well as the effects of the crucial influencing…


Intellectual capital under the temporal lens

Marco Giuliani

The purpose of this paper is to contribute to the understanding of intellectual capital (IC) by adopting a temporal lens and emphasizing the role time plays in IC analysis.

The incremental impact of intellectual capital on value creation

Day‐Yang Liu, Kuo‐An Tseng, Szu‐Wei Yen

The purpose of this paper is to examine the validity of the Ohlson model and to explore the influence of intellectual capital (IC) on corporate value (V) and value creation (VC…


A framework for prioritization of intellectual capital indicators in R&D

Dong‐Young Kim, Vinod Kumar

The purpose of this paper is to present a framework for prioritizing intellectual capital (IC) indicators, as well as suggesting key improvement areas by using the Delphi approach…


Intellectual capital disclosure from sell‐side analyst perspective

Subhash Abhayawansa, Indra Abeysekera

Research on the use/disclosure of intellectual capital (IC) information by sell‐side analysts, using content analysis of their reports, is growing. This paper aims to establish…


Intellectual capital dynamics in universities: a reporting model

M. Paloma Sánchez, Susana Elena, Rocío Castrillo

The purpose of this paper is to analyse the increasing attention to universities and research organizations at political level and the growing implementation in these institutions…

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Emerald Publishing Limited

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  • Professor Merrill Warkentin