Journal of Intellectual Capital: Volume 14 Issue 2


Table of contents

How do different business models affect intellectual capital?

Chiung‐Ju Liang, Tzu‐Yin Chen, Ying‐Li Lin

The purpose of this paper is to investigate whether value‐creating activities and intellectual capital (IC) accumulation are affected by different business models.


Knowledge protection in knowledge‐intensive business services

Ettore Bolisani, Marco Paiola, Enrico Scarso

The purpose of this paper is to examine the issue of knowledge protection in knowledge‐intensive business services (KIBS). In particular, it addresses four research questions: do…


A look on the other side: investigating intellectual liabilities

Federica De Santis, Marco Giuliani

This paper helps to address the need for investigations on intellectual liabilities (ILs). In light of these considerations, the purpose of this paper is to present an analysis of…

A template for integrated reporting

Indra Abeysekera

The purpose of this paper is to outline the concept of integrated reporting and to propose a template for integrated reporting in organisations.


Intellectual capital reporting in the Italian non‐profit sector: analysing a case study

Giovanni Bronzetti, Stefania Veltri

The purpose of this paper is to analyse the IC reporting practices of an Italian non‐profit organization (NPO), the ANPAS Piemonte, selected as it is one of the few cases with a…

Intellectual capital and financial performance: an evaluation of the Australian financial sector

Mahesh Joshi, Daryll Cahill, Jasvinder Sidhu, Monika Kansal

The purpose of this paper is to examine the intellectual capital (IC) performance of the Australian Financial Sector for the period 2006‐2008. It also aims to examine the…


Intellectual capital and performance within the banking sector of Luxembourg and Belgium

Anne‐Laure Mention, Nick Bontis

Intellectual capital is widely acknowledged as the most critical resource of modern organizations. Nevertheless, empirical evidence on its actual contribution to the dynamics of…


Measuring intellectual capital efficiency in the Malaysian software sector

Qian Long Kweh, Yee Chuann Chan, Irene Wei Kiong Ting

The purpose of this paper is to investigate the efficiency of Malaysian public‐listed software companies in transforming intellectual capital (IC) into corporate values by using…


Value relevance of human capital information

Ramin Gamerschlag

The purpose of this paper is to investigate if human capital information voluntarily provided by German companies is value‐relevant.

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Emerald Publishing Limited

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  • Professor Merrill Warkentin