Journal of Intellectual Capital: Volume 18 Issue 1

Subjects:

Table of contents - Special Issue: Exploring corporate disclosure and reporting of intellectual capital: emerging innovations

Guest Editors: Rosa Lombardi, John Dumay

Intellectual capital disclosure: a structured literature review

Benedetta Cuozzo, John Dumay, Matteo Palmaccio, Rosa Lombardi

The purpose of this paper is to provide an up-to-the-minute literature review of intellectual capital disclosure (ICD) to: identify the major themes developed within this research…

4515

Involuntary disclosure of intellectual capital: is it relevant?

John Dumay, James Guthrie

The purpose of this paper is to present an exploratory essay evaluating whether involuntary intellectual capital disclosure (ICD) is value relevant to stakeholders. The authors…

3800

Killing the balanced scorecard to improve internal disclosure

Christian Nielsen, Morten Lund, Peter Thomsen

Two drawbacks to current management information practices are identified. First, the level of abstraction from which internal management disclosures are constructed using current…

2978

Social media networks as drivers for intellectual capital disclosure: Evidence from professional football clubs

Alessandra Lardo, John Dumay, Raffaele Trequattrini, Giuseppe Russo

The purpose of this paper is to investigate the relationship between popularity in a social media network and a company’s revenue, expenditure and market value. Additionally…

2885

Moving from irrelevant intellectual capital (IC) reporting to value-relevant IC disclosures: Key learning points from the Danish experience

Stefan Schaper, Christian Nielsen, Robin Roslender

Informed by the findings of a follow-up research study of companies originally involved in the Danish Guideline Project (DGP) for intellectual capital statements (ICS), the…

1531

Corporate disclosure of human capital via LinkedIn and ownership structure: An empirical analysis of European companies

Sabrina Pisano, Luigi Lepore, Rita Lamboglia

The purpose of this paper is to investigate the relationship between ownership concentration and human capital (HC) disclosure released via LinkedIn.

2118

Forward-looking intellectual capital disclosure in IPOs: Implications for intellectual capital and integrated reporting

Tatiana Garanina, John Dumay

This study contributes to intellectual capital (IC) disclosure research. Focussing on reducing the information asymmetry associated with agency theory, the purpose of this paper…

2305

Exploring voluntary external disclosure of intellectual capital in listed companies: An integrated intellectual capital disclosure conceptual model

Elisa Giacosa, Alberto Ferraris, Stefano Bresciani

The purpose of this paper is to create a conceptual model that practically assists companies to produce an effective voluntary external intellectual capital disclosure (ICD) and…

1323

A tool for measuring SMEs’ reputation, engagement and goodwill: A New Zealand exploratory study

Rosalind Heather Whiting, Paul Hansen, Anindya Sen

The purpose of this paper is to develop a rating and scoring tool for measuring small and medium enterprises’ (SMEs) reputation, engagement and goodwill (REG), including internet…

1364

The evaluation of core competencies in networks: the network competence report

Francesca Francioli, Massimo Albanese

The purpose of this paper is to propose a model to disclose, report, and manage intellectual capital (IC) in a network of companies. To this end, it provides a monetary evaluation…

Analysing and improving the strategic alignment of firms’ resource dynamics

Amir Zakery, Abbas Afrazeh, John Dumay

The purpose of this paper is to shed light on improving value creation from intellectual capital (IC) through reducing causal ambiguity and finding effective IC interventions.

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