Table of contents
Intangible measurement guidelines: a comparative study in Europe
Tomás M. Bañegil Palacios, Ramón Sanguino GalvánThe 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 RodgersPurpose – 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 WuThe 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. TullThe 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 CoskunThe 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 LönnqvistThis 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 CordazzoThe 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 MaccarroneThe 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 AbeysekeraThis 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 PedriniThe 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.
![Cover of Journal of Intellectual Capital](/insight/proxy/containerImg?link=/resource/publication/issue/5e7fe578a53f0d4bec368af3ad978795/urn:emeraldgroup.com:asset:id:binary:jic.cover.jpg)
ISSN:
1469-1930Online date, start – end:
2000Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Merrill Warkentin