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The purpose of this paper is to examine and compare the trend of intellectual capital disclosures (ICD) of Islamic banks under the International Financial Reporting Standards (IFRS) and Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) regimes over a seven-year period (2012–2018).

A self-developed checklist was developed to measure the extent of ICD practices of Islamic banks in both regimes.

The results revealed a moderate increase in ICD practices over the period of the study. However, there is no significant difference in ICD between the two financial reporting regimes i.e. IFRS and AAOIFI-based banks. In fact, most of the IFRS-based banks have better ICD than AAOIFI-based banks throughout the analysis period. This study contributed to the ICD literature by introducing Shariah capital as a new category of information to disclose besides the common disclosure on human capital, relational and structural related information by the Islamic banks.

It is important for Islamic banks to distinguish themselves from conventional banks and ICD can be a conduit to show their uniqueness. The introduction of Shariah capital in this study reflects the main objective of Islamic bank’s existence, and it should become an important element in ICD. In fact, some form of guidelines or policy by regulating agencies could facilitate the ICD by Islamic banks and reflect the truth about their ability to capitalize on Intellectual capital and disclose about these practices to their stakeholders.

The introduction of Shariah capital as a new component to the existing components (i.e. human capital, structural capital and relational capital) of intellectual capital brings a new perspective to the research on ICD of Islamic banks. This paper further contributes to the scarce evidence of ICD of Islamic banks globally.

Chinese-listed firms with Belt and Road Initiatives (BRI) play a crucial role in advancing the outward investment policy of China. Board diversity can be vital, and intellectual capital disclosure (ICD) showing future earnings can build investor confidence in these firms. This study examines these two relationships in Chinese-listed firms with BRI projects during a predictable business outlook period (2019, pre-Covid period) and unpredictable business outlook period (2020, Covid period).

The study used least squares regression that analysed the target population comprising 79 listed Chinese firms with BRI projects in 2019 and 2020. The China Stock Market and Accounting Research (CSMAR) database provided board diversity data. Analysing annual reports using content analysis provided the ICD data, collected by following an established intellectual capital (IC) coding framework in the literature. After collecting board-related data, the study calculated the diversity between boards in firms (diversity of boards – DOB) using cluster analysis. The study estimated the diversity within each board (diversity in boards – DIB) using Blau's Index.

The findings indicate that in the predictable business outlook environment, DOB positively associates with ICD, and DIB negatively associates with ICD. In the unpredictable business outlook environment, the DIB and DOB interaction negatively associates with ICD, and DOB positively associates with ICD.

The findings apply to Chinese-listed firms with BRI projects and further research is required to generalise findings beyond them. This study used annual reports to collect ICD, but a future study could examine BRI firms' social media and website disclosures. The attributes selected for board diversity dimensions can contribute to bounded findings, and future studies could expand the board diversity attributes included.

The findings provide insights into firms' board composition and structure associated with ICD.

This is one of the first studies providing empirical evidence about board diversity and ICD of Chinese-listed firms with BRI projects.

This study aims to investigate the moderating effects of the Shariah committee (SC) on the extent of intellectual capital disclosure (ICD) of Islamic banks.

This study provides evidence from an analysis of a sample of Islamic banks in multiple countries over a seven-year period (2012–2018). The extent of intellectual capital information was measured and regressed against several corporate governance attributes covering board and audit committee characteristics, gender diversity of SC members and moderating variables of the SC, while controlling for firm-specific variables. A checklist was developed to measure the extent of the ICD of Islamic banks on a rubric scale ranging from 0 to 3.

The results show that the size and gender diversity among SC significantly influence the ICD practices of Islamic banks. Apart from contributing to the literature, this study may serve as valuable input for Islamic banking practitioners including regulators and standard setters to empower women and use all their potential for better intellectual capital output.

The paper highlights two main implications. Firstly, the regulator should look at the size and composition of the SC to enable a conducive environment for sound deliberation of Shariah matters. Secondly, the gender diversity among SC should be considered because women and man may have different approaches, and the best optimal combination of resources could enhance Islamic banks’ competitive advantage.

This study highlights the importance of gender diversity and size of SC in influencing the disclosure practices related to Shariah matters by the Islamic banks.

The sport industry, due to the great importance of intangible assets, represents a field of particular interest for the analysis of intellectual capital disclosure (ICD). However, this sector is still underexplored in the academic literature. This study aims to fill this gap by analysing the level of intellectual capital (IC) information disclosed by the most important basketball clubs on their website and the factors capable of influencing the dissemination of such information. Specifically, it examines the impact of social media visibility – in terms of number of social networks, number of posts, number of followers and internet visibility – on the ICD level.

Firstly, this study performs a manual content analysis of the websites of the top 80 European and US basketball clubs aimed at analysing the ICD level. Secondly, it provides for a regression analysis to test the impact of social media visibility on the amount of IC information disclosed.

Empirical results show a low level of ICD among the basketball clubs examined. They also demonstrate the positive impact of number of posts, number of followers and internet visibility on the amount of IC information disclosed online.

This study extends the analysis of the ICD to the sport industry, still little examined by the academic literature. In this regards, to the best of the authors’ knowledge, this is the first study to explore the ICD in the basketball industry.

This study aims to add empirical evidence to the intellectual capital (IC) literature by enhancing understanding of voluntary online IC disclosure (ICD) practices in knowledge-based institutions such as universities from an international standpoint. The ultimate purpose of this study is to examine how different variables related to size, internet visibility and certain corporate governance attributes (i.e. board size and board gender diversity) affect the extent to which universities from different world’s countries convey ICD through websites.

This study investigates a sample of 100 international universities selected according to the QS World University Rankings 2020 to examine the level of ICD provided through their official websites. It uses a content analysis to measure the actual amount of IC information disclosed by these universities and a regression model to test the impact of the explanatory variables.

Empirical results demonstrate a negative impact of the board size and a positive effect of board gender diversity and internet visibility on the level of IC information disclosed by international universities on their website. They also demonstrate a non-significant effect of university size.

This study contributes to enriching the academic literature in different ways. In the first place, it extends the field of application of the stakeholder theory. In the second place, this study sheds light on the actual ICD level of international universities. In the third place, it examines the ICD through a channel – websites – which are still little explored by the academic literature. Finally, this study increases knowledge about the factors that can influence the ICD disclosure of international universities.

Social media are emerging as the ideal channel for building one-to-many communication and disseminating intellectual capital (IC) information. Their rise is bringing out new research challenges to investigate the implications of their use. However, there needs to be more research contributions relating to the financial benefits of using social media for IC disclosure (ICD). This study aims to bridge this gap by analyzing, under the lens of signaling theory, the effect of ICD through Twitter on firm value.

This study is based on a content analysis of tweets disseminated by 262 companies aimed at examining the amount of IC information disclosed and on a regression analysis aimed at analyzing the impact of this type of information on firm value.

Empirical results show that a large ICD via Twitter favors an increase in firm value. They also demonstrate that disclosing information relating to the three IC dimensions positively affects the firm value. These findings suggest that actively and comprehensively communicating IC information via Twitter can help improve the perception and evaluation of the company by investors and other stakeholders.

This study offers empirical evidence about the financial benefits associated with using social media as disclosure tools by companies. It also enriches the literature on the relationship between ICD and firm value and consolidates the goodness of the signaling theory as an ideal theoretical perspective to frame the relationship between IC information and firm value.

This study offers important managerial implications for firms and investors. In light of the significant financial benefits, firms should use social media to disclose IC information and should seek to increase their visibility on such platforms to convey the information to a greater number of users. Investors should also heed social media when gathering IC information, combining the analysis of these platforms with that of traditional corporate documents.

This study enriches the limited literature on ICD via social media and extends knowledge about the relationship between IC information and firm value. In this regard, the originality also lies in the individual analysis of the impact of the three IC dimensions on firm value.

The matter of interest is the reporting and disclosure of intellectual capital (IC) in the global “knowledge economy” era. The aim of the paper is twofold: to verify the level of disclosure of IC through the non-financial statements (NFSs) published by public companies and to identify the main firm-specific factors that explain the propensity to disclose.

Based on the 27 components of IC, a scoring system is designed to measure the level of disclosure of IC by 47 listed Italian companies. Content analysis (CA) is performed on the NFSs these companies published in 2020, to measure each company's so-called intellectual capital disclosure index (ICDI). A regression analysis is then applied to relate the ICDI scores to some firm-specific variables to determine their relevance and influence on the level of disclosure.

Although the NFS was not designed specifically for IC, the results of the analyses show an overall barely satisfactory ability of the NFS to give certain information on IC. Furthermore, the propensity to disclose IC appears significantly related to some firm characteristics considered here, such as capitalization, profitability, productivity, intangibility and financial structure.

The analysis relates to a representative but limited sample that does not allow for sectoral or time-series analyses. Extending the companies and years under observation would allow the results to be validated with broader and more in-depth analysis.

This paper provides exploratory but interesting evidence about the relationships between IC disclosure (ICD), firm characteristics and market capitalization. Despite several previous studies on the disclosure of IC, no analyses were found that focused on the information capacity of the NFS. Also, to the authors' knowledge, relatively few researchers have considered a set of financial ratios that include capital structure indices.

This study aims to determine the impact of innovation conviction, innovation mindset and innovation creed on the need for achievement and the success of women entrepreneurs. The study also investigates the impact of entrepreneurial education in moderating the relationship between the need for achievement and women’s entrepreneurial success.

The study used a structured questionnaire and a quantitative research design. Data were gathered from 304 women entrepreneurs in South Africa’s Gauteng province. The data were analysed using smart partial least squares.

The results showed that innovation conviction, innovation mindset and innovation creed have positive and significant impacts on the need for achievement. It was also discovered that the need for achievement and entrepreneurial education have a positive and significant impact on women's entrepreneurial success. Moreover, the results showed that entrepreneurial education had a positive and significant moderating effect on the nexus between the need for achievement and women's entrepreneurial success.

By comprehensively examining the impact of innovation conviction, innovation mindset and innovation creed on the need for achievement and women's entrepreneurial success, this study has valuable implications for academics.

This research will add to the corpus of information on women's entrepreneurship and small business management in Africa, which is generally overlooked by academics in developing countries.

The early childhood years are a period of great opportunity but are also of great vulnerability. Responsive caring is important for children to live, learn, grow, and develop to their full potential. Being healthy at childhood is the crucial requirement for a nation to be healthy throughout. But children in developing countries are earmarked to be vulnerable to the adverse socioeconomic conditions. Without the availability of proper nutritional diet and immunization, children remain underweight, stunted, and wasted. In order to capture their condition, analyzing their health status is inevitable. Further, since discrimination based on gender in every sphere of life be it at home or outside is quite evident in a patriarchal nation like India, therefore, an analysis of the child health based on their gender gains momentum. Thus, the present study analyzes the status of child health in West Bengal from a multidimensional perspective and disaggregates it on the basis of their gender in order to catch the effect of discrimination persisting in society. In order to do so, we have considered the NFHS unit level data of the latest two rounds. The present study contributes to the existing literature from methodological perspective as well as by formulating a child deprivation index using a multidimensional approach. Together with that, we have unearthed the factors influencing the health status of the children based on their gender.