Journal of Intellectual Capital: Volume 6 Issue 1

Dealing with the knowledge economy: intellectual capital versus balanced scorecard

J. Mouritsen, H. Thorsgaard Larsen, P.N. Bukh

This paper compares balanced scorecard and intellectual capital and finds important differences between their theoretical underpinnings, which suggest that the breath of…

Intellectual capital reporting and credit risk analysis

José Guimón

Aims to increase our understanding of the role of intangibles in credit risk analysis and of the main factors which enable or disable the impact of intellectual capital (IC…

A framework of intangible valuation areas (FIVA): Aligning business strategy and intangible assets

Annie Green, Julie J.C.H. Ryan

This study investigates the adequacy of existing intangible asset models and defines and codifies common principal valuation drivers of intangible assets for use in enterprise…

Identifying tangible costs, benefits and risks of an investment in intellectual capital: Contracting contingent knowledge workers

Shelley L. MacDougall, Deborah Hurst

The use of contingent knowledge workers may be an efficient means of investing in an organization's intellectual capital. However, exposing contingent workers to private, key…

Intangibles in commercialisation: the case of air navigation services in the South Pacific

James Warn

To demonstrate that different approaches to commercialisation can determine the nature of intangible resources that managers can develop.

Annual report IC disclosures in The Netherlands, France and Germany

Philip G.M.C. Vergauwen, Frits J.C. van Alem

This paper replicates and extends the Bontis research on intellectual capital (IC) disclosures in Canadian companies and also elaborates on the Beaulieu et al. research on…

Situation of intangible assets in Spanish firms: an empirical analysis

Isabel Gallego, Luis Rodríguez

The purpose of this work is to analyze, both from a theoretical and an empirical point of view, the significance of intangible assets in Spanish firms.

Intellectual capital performance determinants and globalization status of Greek listed firms

Dimitrios G. Mavridis

To present a study analyzing the intellectual performance of Greek listed corporations on the Athens Stock Exchange under the distinctive aspect of being a “globalized” or…

Intellectual capital reports in India: lessons from a case study

Patricia Ordoñez de Pablos

In 1994 the Swedish insurance company Skandia published the first intellectual capital report. Following these steps, other European companies decided to report on intangible…