Journal of Intellectual Capital: Volume 9 Issue 1


Table of contents

Value network analysis and value conversion of tangible and intangible assets

Verna Allee

The purpose of this paper is to provide examples and technical details for conducting a value network analysis that addresses the conversion and utilisation of intangible assets.


Intellectual capital in high‐tech firms: The case of Spain

Gregorio Martín de Castro, Pedro López Sáez

The literature shows several intellectual capital models. Nevertheless, there is little empirical evidence about the building blocks that form intellectual capital in practice…


Intangible asset disclosure in the telecommunications industry

Torsten J. Gerpott, Sandra E. Thomas, Alexander P. Hoffmann

The purpose of this paper is to investigate intangible disclosure quality (IDQ) in an international sample of 29 stock‐quoted telecommunications network operators (TNOs). IDQ is…


Which IC is more important? A life‐cycle perspective

Chiung‐Ju Liang, Ying‐Li Lin

The purpose of this paper is to investigate value‐relevant information provided by intellectual capital (IC) beyond financial performance under different life‐cycle stages.


Intellectual capital: object or process?

Teresita Arenas, Leonardo Lavanderos

The purpose of this paper is to analyze the epistemological foundations associated with the concept of IC. Different researchers on intellectual capital (IC) agree on the issue…


The complexity of technological capital and legal protection mechanisms

Fernando E. García‐Muiña, Eva Pelechano‐Barahona

The purpose of this paper is to analyze the effectiveness of legal protection mechanisms to sustain competitive advantage and appropriate technological intellectual capital…


Embedded ties and the acquisition of competitive advantage

Heng‐Chiang Huang, Chia‐Wen Chang

Drawing on embeddedness theory, the purpose of this paper is to develop a comprehensive model that explains the incremental innovation process in the supplier‐manufacturer…


R&D reporting practice: case of a developing economy

Aniza Zainol, Mahendhiran Nair, Jeyapalan Kasipillai

The purpose of this paper is to provide empirical evidence on the level of research and development (R&D) reporting practices by public listed companies (PLC) in Malaysia. R&D…


EFQM model: knowledge governance and competitive advantage

Juan Ignacio Martín‐Castilla, Óscar Rodríguez‐Ruiz

There is a clear recognition that strategic management models are frameworks for achieving sustainable competitive advantage. In this sense, excellence models are directly related…

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Emerald Publishing Limited

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  • Professor Merrill Warkentin