Journal of Intellectual Capital: Volume 8 Issue 1


Table of contents

The importance of intellectual capital reporting: evidence and implications

Roland Burgman, Göran Roos

This paper has two purposes: to identify and explain the major forces that are causing the increasing need for operational reporting and intellectual capital (IC) reporting for…


A framework of intangible valuation areas and antecedents

Andreas N. Andreou, Annie Green, Michael Stankosky

The paper seeks to develop a list of operational knowledge assets as antecedents to a validated common taxonomy of intangible strategic value drivers.


Intellectual capital and financial returns of companies

Hong Pew Tan, David Plowman, Phil Hancock

The purpose of the paper is to investigate the association between the intellectual capital (IC) of firms and their financial performance.


The intellectual capital performance of the Indian banking sector

G. Barathi Kamath

The paper seeks to estimate and analyze the Value Added Intellectual Coefficient (VAIC™) for measuring the value‐based performance of the Indian banking sector for a period of…


A dynamic monetary model for evaluating employees

Franko Milost

The paper seeks to develop an original monetary model for evaluating employees of a company. Employees are an important element of the business process. However, apart from their…


Adaptive IP strategies in China: a tactical analysis

Sameer Kumar, Jorgen Ellingson

The Chinese market presents numerous challenges to companies from industrialized nations, none of which is as daunting as protecting intellectual property (IP). It is necessary to…


The role of KIBS in the IC development of regional clusters

Anssi Smedlund, Marja Toivonen

The paper seeks to introduce the concept of knowledge‐intensive business services (KIBS) in the context of regional networks and to analyze the roles of KIBS in regional…


Intellectual and environmental capital

Enrique Claver‐Cortés, Maria Dolores López‐Gamero, José Francisco Molina‐Azorín, Patrocinio Del Carmen Zaragoza‐Sáez

Faced with increasing environmental problems, traditional methods for transmitting information regarding corporate environmental actions are insufficient. Accordingly, the purpose…

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Emerald Publishing Limited

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  • Professor Merrill Warkentin