Journal of Intellectual Capital: Volume 8 Issue 4


Table of contents - Special Issue: Strategic Enterprise Valuation

Guest Editors: Nick Bontis, Christopher K. Bart

The German guideline for intellectual capital reporting: method and experiences

Manfred Bornemann, Kay Alwert

This paper seeks to describe a methodology for intellectual capital reporting which was successfully tested in Germany. Special focus is on developing a short list of IC drivers…


The impact of voluntary disclosure on cost of equity capital estimates in a temporal setting

Gerhard Kristandl, Nick Bontis

This paper aims to investigate the association between the level of voluntary disclosure and cost of equity capital (COEC).


Extended VAIC model: measuring intellectual capital components

Jamal A. Nazari, Irene M. Herremans

In the intellectual capital (IC) literature, only a few studies have analyzed the relationships among the components of IC and organizational success. This study sets out to…


Organizational size and knowledge flow: a proposed theoretical link

Alexander Serenko, Nick Bontis, Timothy Hardie

This paper seeks to present a theory clarifying the negative relationship between organizational unit size and knowledge flows referred to as Gita's Rule.


Making sense of knowledge productivity: beta testing the KP‐ enhancer

Christiaan D. Stam

The purpose of this article is to report progress of the development of a method that makes sense of knowledge productivity, in order to be able to give direction to knowledge…


East is East, and West is West, and (n)ever its intellectual capital shall meet

Daniel Andriessen, Marien van den Boom

The purpose of the paper is to start a dialogue about the differences between Western and Eastern cultures in the way they conceptualize knowledge, and to discuss the implications…


Applying the balanced scorecard for better performance of intellectual capital

Sanjoy Bose, Keith Thomas

One of the responses to criticisms of traditional forms of accounting reports for knowledge‐based firms has been the development of the balanced scorecard (BSC), a strategic…


How does human capital affect the performance of small and mid‐cap mutual funds?

Lorne N. Switzer, Yanfen Huang

This study sets out to examine whether small and mid‐cap fund performance is related to fund manager human capital characteristics including tenure, investment experience…


A comparative analysis of mission statement content in secular and faith‐based hospitals

Chris Bart

This paper seeks to determine whether significant differences exist between secular and faith‐based hospitals in terms of specific mission statement components and mission‐related…


Intellectual capital practices and performance in Russian enterprises

George Tovstiga, Ekaterina Tulugurova

This paper seeks to present and discuss research that investigates the impact of intellectual capital practices on enterprise performance in small innovative enterprises (SIEs) in…


Intellectual assets and public policy

Robert Huggins, Maria Weir

The key purpose of this article is to provide an understanding of the rationale for, and an assessment of, public policy intervention to alleviate a perceived market failure in…


The strategic importance of intellectual capital in the non‐profit sector

Eric Kong

This paper aims to examine five key strategic management concepts: industrial organisation (I/O), resource‐based view (RBV), knowledge‐based view (KBV), balanced scorecard (BSC…


Intellectual capital management in Spanish universities

Yolanda Ramírez, Carmen Lorduy, José Antonio Rojas

The purpose of this paper is to provide assistance to universities in the process of developing their ability to identify, measure, manage and value their intangible assets.

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  • Professor Merrill Warkentin