Journal of Intellectual Capital: Volume 12 Issue 4


Table of contents

The effects of intangible investments on future OCF

Saoussen Boujelben, Hassouna Fedhila

The main purpose of this study is to investigate the relationship between intangible investments (R&D, advertising, training, software acquisitions and quality) and the ability of…


Mergers and acquisitions in the insurance sector: reducing information asymmetry

Alan Fustec, Tanguy Faroult

According to several authors 50 per cent of mergers and acquisitions (M&A) operations destroy value. The aim of this paper is to study the reasons why it happens and to seek to…


Intellectual capital and firm performance in Australia

Martin Clarke, Dyna Seng, Rosalind H. Whiting

This study aims to examine the effect intellectual capital (IC) has on firm performance of Australian companies.


Value added intellectual coefficient (VAIC): a critical analysis

Pirjo Ståhle, Sten Ståhle, Samuli Aho

The purpose of this study is to analyse the validity of the value added intellectual coefficient (VAIC) method as an indicator of intellectual capital.


Does ownership structure affect firm value? Intellectual capital across industries perspective

Chiung‐Ju Liang, Tzu‐Tsang Huang, Wen‐Cheng Lin

Previous empirical studies on the nature of the relationship between ownership and corporate value have produced mixed results. Meanwhile, effective management of knowledge‐based…


Towards a comprehensive theoretical framework for voluntary IC disclosure

Yi An, Howard Davey, Ian R.C. Eggleton

This paper aims to construct a comprehensive theoretical framework for interpreting voluntary IC disclosure practices by organizations.


Understanding the knowledge management‐intellectual capital relationship: a two‐way analysis

Ahmed A.S. Seleim, Omar E.M. Khalil

Knowledge management (KM) and intellectual capital (IC) are believed to influence each other, and the relationship between the two constructs is of vital importance to…

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Emerald Publishing Limited

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  • Professor Merrill Warkentin