Table of contents
“Measuring for managing?” An IC practice case study
John Dumay, Jim RooneyThis paper seeks to examine the adage “If it can't be measured, it can't be managed” by presenting a case study of intellectual capital (IC) practice over six years at an…
Intellectual capital in Spanish public universities: stakeholders' information needs
Yolanda Ramírez Córcoles, Jesús F. Santos Peñalver, Ángel Tejada PonceThis paper aims to demonstrate the need for universities to include information on intellectual capital in their accounting information system.
Construction and valuation of intellectual capital: a case study
Marco Giuliani, Stefano MarascaThe aim of this study is to reflect on how the specific nature of intellectual capital influences the valuation process, in practice, and how it impacts on some of the qualities…
Brand transaction announcements and stock price volatility
Maria Assunta Baldini, Giovanni Liberatore, Tommaso RidiThis paper aims to investigate the potential relationship between the stock market announcement of a brand's buy and sell agreement, and the stock price trend.
The value relevance of intellectual capital disclosures
Alireza Vafaei, Dennis Taylor, Kamran AhmedThis study aims to examine whether or not listed companies' disclosure of intellectual capital is value‐relevant in share markets and to assess its moderating role in the…
Usefulness of intellectual capital information: preparers' and users' views
A.A. Ousama, A.H. Fatima, A.R. Hafiz MajdiThis paper aims to investigate preparers' and users' perceptions on the usefulness of intellectual capital (IC) information disclosed in annual reports of listed companies. In…
A methodology for investigating intellectual capital information in analyst reports
Subhash AbhayawansaThe purpose of this paper is to describe a methodology that enables the generation of valid and reliable inferences on what and how intellectual capital (IC) information is…
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ISSN:
1469-1930Online date, start – end:
2000Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Merrill Warkentin