Journal of Intellectual Capital: Volume 12 Issue 4

Subjects:

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…

1887

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…

1661

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.

7964

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.

5786

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…

3402

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.

5740

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…

3933
Cover of Journal of Intellectual Capital

ISSN:

1469-1930

Online date, start – end:

2000

Copyright Holder:

Emerald Publishing Limited

Open Access:

hybrid

Editor:

  • Professor Merrill Warkentin