Journal of Intellectual Capital: Volume 7 Issue 4


Table of contents - Special Issue: 1st European Institute for Advanced Studies in Management (EIASM) workshop on “Visualizing, measuring and managing intangibles and intellectual capital”

Guest Editors: Stefano Zambon, Jay Chatzkel

Intangibles and sustainability in local government reports: An analysis into an uneasy relationship

Adele Del Bello

Public sector entities are clearly catalysts, generators and managers of intangibles. However, they appear to be unaware so far of the possibility to prepare and use intangibles…


The sell side – observations on intellectual capital indicators

Per Flöstrand

The objective of this paper is to examine the use of indicators of intellectual capital (IC) by financial analysts employed by brokerage firms, so‐called “sell‐side analysts”, and…


The Japanese Government's intellectual capital reporting guideline: What are the challenges for firms and capital market agents?

Ulf Johanson, Chitoshi Koga, Matti Skoog, Johan Henningsson

The purpose of the present paper is to discuss the Guideline for Intellectual Property Information Disclosure (GIPID) in relation to the ambitious aspirations behind the guideline…


Reporting intellectual capital flow in technology‐based companies: Case studies of Canadian wireless technology companies

Artie W. Ng

The paper seeks to explore the development of an intellectual capital flow statement based on a framework that harnesses contemporary research on intellectual capital.


Voluntary disclosure on project intangibles from R&D in business reporting: A principles‐based approach for R&D intensive companies

Christian Riegler, Christian Höllerschmid

Specific asset recognition rules often bar expenses for research and development (R&D) from recognition on corporate balance sheets. This tangible‐intangible accounting asymmetry…


Intellectual capital in universities: Improving transparency and internal management

M. Paloma Sánchez, Susana Elena

The growing interest regarding intangibles and intellectual capital (IC) has extended from firms to public institutions such as universities and research centres during the last…


Capturing intangibles for improved IA management and benchmarking

Jane Watters, Fiona Jackson, Iain Russell

Improved exploitation of Scotland's intellectual assets (IA) has been identified as a critical means of improving the economic wellbeing of the nation. Earlier research…


Towards the next stage of intellectual capital

Jay Chatzkel

The purpose of this paper is to look at how the papers of the Special Issue provide a perspective for the current state of the field of intellectual capital and a departure point…

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  • Professor Merrill Warkentin