Journal of Intellectual Capital: Volume 17 Issue 1

Subjects:

Table of contents - Special Issue: Ten years after: the past, the present & the future of scholarly investigation on intangibles and intellectual capital

Guest Editors: Dr Stefano Zambon

Exploring the conceptualisation of Intangibles in law and accounting in the USA: A historical perspective

Laura Girella, Carlo Bagnoli, Stefano Zambon

Over the last decades concepts and practices related to intangibles gained momentum at international level especially within the economic, accounting and management arenas…

Exploring intellectual capital management in SMEs: an in-depth Italian case study

Giuseppe Marzo, Elena Scarpino

The purpose of this paper is to analyse intellectual capital (IC) in SMEs. In particular two research questions are posed: how SMEs acquire or develop knowledge and intangible…

1954

Contemplating the usefulness of intellectual capital reporting: Reasons behind the demise of IC disclosures in Denmark

Stefan Schaper

Dumay and Garanina (2013) asserted that, even though intellectual capital (IC) researchers would like to continue developing new models, existing models seem to not be used in…

1108

Business model disclosure in the Strategic Report: Entangling intellectual capital in value creation process

Laura Bini, Francesco Dainelli, Francesco Giunta

The purpose of this paper is to evaluate business model (BM) disclosure. As the BM shows how a company creates and captures value, its communication in the Annual Report is…

2251

Intangibles disclosure in Management Commentary regulation in Germany and Italy : A semantic approach

Pierluigi Catalfo, Inge Wulf

The purpose of this paper is to understand whether Management Commentary (MC) can cover the information needs about underreported company intangibles in accounting traditionalist…

1136

Earnings management and goodwill impairment: An empirical analysis in the Italian M & A context

Giuseppe Davide Caruso, Elisa Rita Ferrari, Vincenzo Pisano

The purpose of this paper is to understand whether managerial behavior in impairing goodwill arising from M & As has changed after the adoption of IAS/IFRS, searching for…

4032

Territorial capital as a company intangible: Exploratory evidence from ten Italian multinational corporations

Mariachiara Barzotto, Giancarlo Corò, Mario Volpe

The purpose of this paper is twofold. First, to explore to what extent being located in a territory is value-relevant for a company. Second, to understand if a company is aware…

A critical reflection on the future of intellectual capital: from reporting to disclosure

John Dumay

The purpose of this paper is to offer a personal critical reflection on the future of intellectual capital (IC) based on my experience as an IC researcher, author, editor, teacher…

5795
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