Journal of Intellectual Capital: Volume 8 Issue 2


Table of contents

Intangible measurement guidelines: a comparative study in Europe

Tomás M. Bañegil Palacios, Ramón Sanguino Galván

The purpose of this paper is to present and compare some of the most recent and significant contributions from European researchers to the field of the measurement and management…


Problems and resolutions to future knowledge‐based assets reporting

Waymond Rodgers

Purpose – The purpose of this paper is to provide a measurement system of knowledge‐based assets for graduate students, researchers and practitioners which can help them enhance…


Intellectual capital and capital markets: additional evidence

Dipankar Ghosh, Anne Wu

The purpose of this paper is to first examine whether intellectual capital (IC) information is considered in firm valuation. Next, to examine two issues: financial analysts'…


Intellectual capital disclosure and price‐sensitive Australian Stock Exchange announcements

John C. Dumay, John A. Tull

The purpose of this paper is to examine an alternative way by which firms can disclose their intellectual capital to external stakeholders who have an influence on their share…


Intellectual capital performance of quoted banks on the Istanbul stock exchange market

Abdullah Yalama, Metin Coskun

The purpose of the paper is to obtain measure of the intellectual capital (IC) performance of quoted banks on the Istanbul Stock Exchange Market (ISE) in Turkey for the period…


Investigating the value and efficiency of intellectual capital

Paula Kujansivu, Antti Lönnqvist

This paper seeks to provide an empirical view of the present state of intellectual capital (IC) in Finnish companies. It also examines the relationship between the concepts value…


Intangibles and Italian IPO prospectuses: a disclosure analysis

Michela Cordazzo

The purpose of the paper is to investigate intangibles disclosure in Italian initial public offerings (IPO) prospectuses. It seeks to examine whether intangibles disclosure in IPO…


IFRSs and accounting for intangible assets: the Telecom Italia case

Giuseppe A. Busacca, Paolo Maccarrone

The purpose of this paper is to show whether and how International Financial Reporting Standards (IFRSs) are able to improve the quality of financial accounting information…


Intellectual capital reporting between a developing and developed nation

Indra Abeysekera

This paper aims to examine the patterns of intellectual capital reporting (ICR) of large listed firms in a developing nation, Sri Lanka. The aim of this study is to highlight the…


Human capital convergences in intellectual capital and sustainability reports

Matteo Pedrini

The purpose of this paper is to examine the points of convergence between intellectual capital and corporate responsibility reports with a focus on human capital issues.

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  • Professor Merrill Warkentin