Journal of Intellectual Capital: Volume 8 Issue 3


Table of contents

Intellectual capital (IC) or Wissensbilanz process: some German experiences

Leif Edvinsson, Mart Kivikas

This article aims to summarise a successful, pioneering prototyping project in Germany with IC statements, supported by the German Ministry of Labour and Economics (BMWA).


An evidence‐based taxonomy of intellectual capital

Ching Choo Huang, Robert Luther, Michael Tayles

Though intellectual capital (IC) has received much attention for more than a decade, there is a lack of consensus on its components and definition. IC is a multi‐disciplinary…


Organizational culture and intellectual capital: a new model

Sandra M. Sánchez‐Cañizares, Miguel Ángel Ayuso Muñoz, Tomás López‐Guzmán

The purpose of this study is to examine the connection between the concepts of organizational culture and intellectual capital to enable the proposal of a model to measure…


Patents and corporate value creation: theoretical approach

Ludmila Striukova

The purpose of the paper is to provide a taxonomy of values created by corporate patents.


Which IC components explain national IC stocks?

José Luis Hervas‐Oliver, Juan Ignacio Dalmau‐Porta

The paper seeks to provide a consistent theoretical framework to measure national intellectual capital (IC) and also empirical evidence on the core factors which explain…


Evaluating the scope of IC in firms' value

Luis Enrique Valladares Soler, Diego Jesús Cuello de Oro Celestino

The paper seeks to discuss empirically and contrast the hypothesis of the Theory of Intellectual Capital, which maintains that the difference between the market value of a firm…


Does intellectual capital disclosure reduce an IPO's cost of capital?: The case of underpricing

Inderpal Singh, J.‐L.W. Mitchell Van der Zahn

The pivotal aim is to examine the association between underpricing and intellectual capital (IC) disclosures amongst Singapore initial public offerings (IPOs). A secondary aim is…


Drivers of voluntary intellectual capital disclosure in listed biotechnology companies

Gregory White, Alina Lee, Greg Tower

The paper seeks to investigate the key drivers and level of voluntary disclosures in biotechnology company annual reports.


Intellectual capital and performance indicators: Taiwanese healthcare sector

Tzu‐Ju Ann Peng, Stephen Pike, Göran Roos

While the intellectual capital perspective has been widely applied to research in knowledge‐intensive industries, less attention has been paid to the healthcare sector. This…

Cover of Journal of Intellectual Capital



Online date, start – end:


Copyright Holder:

Emerald Publishing Limited

Open Access:



  • Professor Merrill Warkentin