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The aim of this study is to analyse the factors that contribute to the disclosure of relational liabilities (RLs) of the US companies.

The study uses content analysis to examine the disclosure of RLs in annual reports of the US companies listed on the Nasdaq-100 index from 2013 to 2015.

The study finds a positive correlation between the disclosure of RLs and gender diversity of the board of directors as well as the education level of the CEO. By contrast, the disclosure of RLs is negatively associated with the age of the CEO. Companies in knowledge-intensive industries also tend to disclose more information about their RLs than those in other industries.

This study focuses on the determinants of RLs, whereas previous research has mainly examined the positive impact of voluntary disclosure of intellectual capital on financial performance. The main objective of this study is to shed light on the factors that influence the disclosure of RLs.

The human resource and talent management fields have been increasingly focusing on the process and criteria to identify employees’ potential for career advancement due to their impact on the competitive advantage of organizations. This paper expands the extant theoretical and empirical evidence regarding these complex decisions, namely through the combined analysis of multidimensional sources of employees' capital.

This is a cross-sectional study. Data were collected from 384 individuals assessed by their line managers. The research model and hypotheses were tested using structured equation modeling.

The results show a positive and significant influence of four employees’ capital sources, namely: human capital (what you know), social capital (whom you know), psychological capital (who you are) and reputational capital (how others perceive us) with regard to judgments of potential for career advancement. The model explains 52% of the total variance in those judgments.

The data were collected using a questionnaire at a single point in time and thus, not allowing cause-effect inferences.

The results provide guidance to organizational leaders to improve the decision-making process regarding judgments of potential for career advancement.

To our knowledge, this is the first study to examine managers’ judgments regarding the potential for career advancement using four sources of employees' capital: human, social, psychological and reputational capital. Furthermore, it considers that reputation plays a mediation role.

:在人力資源和人才管理的領域裡,越來越多的焦點被放在找出員工職業發展所需潛能的過程和標準上,這是因為機構和組織的競爭優勢會受其影響。本文擬擴展關於這類複雜的判斷和決定的現存理論和經驗證據; 研究人員使用的方法為對員工資本的多維來源進行綜合分析。

:本研究為橫斷面研究。數據來自384 名受其直線經理評估的個別員工; 研究人員使用了結構方程模型,去測試其研究模型和各個假設。

:研究結果顯示,就員工職業發展所需潛能的判斷而言,存在著會帶來正面和重大影響的四個員工資本來源,這包括人力資本 (你所瞭解的事物) 、社會資本 (你所認識的人物) 、心理資本 (你是誰) 和聲譽資本 (我們予人的印象) 。有關的模型可說明判斷百分之五十二的總方差。

:由於數據的收集是於單一時間點和透過問卷調查而完成的,故未能收因果推斷的效果。

:研究結果給予組織領袖實際的指引,使他們在關於職業發展所需潛能的判斷上，能夠改善其決策的過程。

:就我們所知,本研究為首個研究、以四個員工資本來源,即人力資本、社會資本、心理資本和聲譽資本,去探討經理如何就職業發展所需的潛能作出判斷; 而且，本研究認為聲譽是扮演著調節角色的。

A boundaryless career perspective suggests that career competencies are essential for employees who wish to advance their careers in high uncertainty. This study aims to propose an integrated conceptual model for career competencies to provide insights for employees and organizations by identifying what and how one can prepare and provide support for career development in an uncertain and complex work environment.

The integrated literature reviewed was adapted to provide a conceptual model for career competencies. All 77 studies were reviewed, guided by the intelligent career theory (ICT) and social cognitive career theory (SCCT).

The mechanisms of career competency development were examined through the interrelationship between three types of knowing; knowing-why, knowing-whom and knowing-how. Career competencies can be considered a developmental process, therefore, they could develop through various interventions and accumulate over time. Especially the results indicate that learning is an essential component of career competencies, as it increases self-efficacy and promotes a desire to achieve positive career outcomes.

This study provided a conceptual model, explored the mechanisms of career competency development and considered how career competencies influence career outcomes. Furthermore, it identified the context of the construct of career competencies by integrating the SCCT and ICT. Finally, it showed the inadequacy of existing research on negative factors of career competency outcomes and recommended further research to broaden the general context of career competency studies.

This study aims to explore the mediating role of the motivation for learning in knowledge acquisition and knowledge transfer in students of higher education programs in business and management.

Quantitative correlational design. Data was collected from a sample of 366 students studying and working in the business and entrepreneurial sector in Ecuador. The instrument used was a Likert scale questionnaire. Correlation analyses were used to specify the relationships between variables. Multiple regression analysis was used to test the hypotheses.

The results evidenced the mediating effect of the motivation for learning on the relationship between knowledge acquisition and knowledge transfer of undergraduate and graduate students in higher education programs in the area of business and entrepreneurship.

The model investigated is a contribution to the literature since the variables have been little studied by the students as transfer channels, and there is a need to explore these relationships between variables in other productive sectors.

Organizations will be able to identify relevant factors in knowledge transfer, the motivation for learning for the context of working, create ideal conditions for knowledge flow and maintain a commitment to take advantage of this cooperation.

The results contribute to the three agents involved in knowledge transfer: students, educational institutions and organizations. Students can have a greater understanding of the skills they need to improve their learning and application of knowledge. Educational institutions will have a better understanding of and approach to developing competencies in their students.

This simple regression model enriches the current literature on the mediating effect of the motivation for learning on the relationship between knowledge acquisition and knowledge transfer in higher education institutions in Latin American countries.

The study aims to qualitatively analyze how faculty can mobilize the intellectual capital of higher education institutions (HEIs), comprising human, structural and relational capital to enable the education and learning of individuals with intellectual and developmental disabilities.

Drawing upon the extant literature, the researcher conducted a qualitative study through written, in-depth interviews with a sample of 40 academic staff/faculty members having prior experience in teaching individuals with intellectual and developmental disabilities. The data was collected through a set of questions formulated as key questions, to be asked to all participants for their responses.

Results of the analysis demonstrated that intellectual capital’s contribution to higher education of individuals with intellectual and developmental disabilities can be best understood in terms of its three components/dimensions. Accordingly, three main themes, with each comprising two sub-themes were uncovered. The first theme, leveraging human capital comprised: faculty acumen and faculty training as sub-themes; the second theme, resourcing structural capital comprised: tangible and intangible structural capital as sub-themes; and the third theme, nurturing relational capital comprised: in-class engagement and the second is ex-class connection as sub-themes.

The paper collects data from 40 faculty having prior experience in teaching individuals with intellectual and developmental disabilities to explore and reveal a completely new perspective of looking at intellectual capital as a means of providing accessible and inclusive higher education to differently-abled students, making them a part of the mainstream.

This research attempts to assess the role of green intellectual capital components with respect to the sustainability business performance of manufacturing SMEs in Malaysia.

Empirical data for this study were gathered through structured questionnaire forms, from entrepreneurs, managers, and decision-makers of manufacturing, small and medium enterprises. A sample of 500 individuals from 170 manufacturing SMEs from Malaysia was participated. Partial Least Squares (PLS) Structural Equation Modelling technique was used to examine the impact of green intellectual capital on the sustainability business performance of SMEs.

Results expressed that green intellectual capital has a positive significant impact on the sustainability business performance of manufacturing SMEs in Malaysia. Results also posited that the three components such as green customer capital, green technological capital, and green spiritual capital were supported while green human capital, green structural capital, and green social capital were not supported.

The present study inspects how entrepreneurs, managers, and policymakers should practice the concept of green and sustainability to attain maximum benefits from green intellectual capital to increase the sustainability business performance of their organizations.

This pioneering research produces a comprehensive theoretical model of green intellectual capital, supporting the current literature where similar works have been yet. This theoretical model will guide entrepreneurs and managers of SMEs to measure green intellectual capital in SMEs. Despite the significant contribution, this study offers insights to researchers, academicians and practitioners to mitigate environmental destruction and to achieve the sustainable business performance of SMEs in Malaysia and developing countries.

This paper aims to determine whether there is a relationship between intellectual capital and social capital and internal control weaknesses and assess the relationship between the variables of intellectual capital and social capital and internal control weaknesses.

The statistical population consists of 1,309 firm-year observations from 2014 to 2020. The research hypothesis is tested using statistical methods, including multivariate, least-squares and fixed-effects regression.

The results demonstrate a negative and significant relationship between intellectual capital, social capital and internal control weaknesses. The study also finds that increased intellectual and social capital quality improves human resource utilization, control mechanism, creativity and firm performance. The results also show that intellectual capital and social capital enhancement will reduce internal control weaknesses in the upcoming years.

This paper is the pioneer study on the relationship between intellectual capital and social capital and internal control weaknesses in Iran, carried out separately and in exploratory factor analysis. This paper considers intellectual capital components for theoretical factor analysis, including human capital, structural capital and customer capital. Internal control weakness is assessed based on financial, non-financial and information technology (IT) weaknesses.

To contribute to achieving the Sustainable Development Goals, this study aims to explore how to encourage innovative green behaviors among college students and the mechanisms behind the formation of green innovation behavior. Specifically, this study examines the influences of schools, mentors and college students themselves.

A multilevel, multisource study involving 261 students from 51 groups generally supported this study’s predictions.

Proenvironmental and responsible mentors significantly predicted innovative green behavior among college students. In addition, creative motivation mediated the logical chain among green intellectual capital, emotional intelligence and green innovation behavior.

The study findings offer new insights into the conditions required for college students to engage in green innovation. In addition, they provide practical implications for cultivating green innovation among college students.

The authors proposed and tested a multilevel theory based on the ability–motivation–opportunity framework. In this model, proenvironmental and responsible mentors, green intellectual capital and emotional intelligence triggered innovative green behavior among college students through creative motivation.

The purpose of this paper is to examine the relationship between knowledge-enhancing HR practices, intellectual capital and sustainable competitive advantage in knowledge-based firms.

A quantitative approach was used to conduct the present study. The respondents were sampled from knowledge-based firms in Iran. Overall, 320 managers in 157 firms were selected using convenience sampling. A structural equation model was employed for testing the hypotheses.

The study confirmed that knowledge-enhancing human resource (HR) practices established a very strong connection with intellectual capital. The results further disclosed a positive relationship between intellectual capital and firms' competitive advantage. A mediated relationship between knowledge-enhancing HR practices and firms' competitive advantage through intellectual capital was also affirmed.

The study was conducted in knowledge-based firms in Iran, which limits the generalizability of the research findings. Therefore, future studies should be carried out with samples from other contexts. Moreover, as the study was cross-sectional, the causal relationships could not be inferred directly.

The paper underscored the importance of intellectual capital in improving knowledge-enhancing HR practices and firms' competitive advantage. It suggests to human resource managers to make the organizational arrangements to design knowledge-enhancing HR practices, thereby developing the intellectual capital that brings competitive advantage to knowledge-based firms.

The results of this study contribute to advance research on the intellectual capital literature by trying to explain how intellectual capital as a mediator variable can influence the relationship between knowledge-enhancing HR practices and sustainable competitive advantage.

Given the progressive rise of online health communities (OHC) that have predominantly changed health delivery services, healthcare organizations still face tremendous challenges of low patient participation and lack of high-quality contribution to OHC. Prior scholars indicated that inducing patient value co-creation behavior (VCB) is substantially beneficial for the sustainable growth of OHCs. However, what drives patients' behavior to co-create value is still unknown. To fill this important gap, this study used the service-dominant logic of value co-creation theory and face (mianzi in Chinese) literature to discover how patient co-creation attitude (CA) affects patient VCB. Also, this study aimed to explore the joint mechanism of how face gain (FG) and face loss (FL) impact patients' VCB in OHCs.

The survey data of 322 patients actively using OHC in China were analyzed via partial least squares structural equation model (PLS-SEM) and fuzzy set qualitative comparative analysis (fsQCA).

The results revealed that patient CA positively influences VCB, that is participation behavior (PB) and citizenship behavior (CB). Face gain (FG) strengthens the impact of CA and patient PB and CB, whereas face loss (FL) weakens the impact of CA and patient PB and CB. Furthermore, the fsQCA findings signify the robustness of the study model.

This study explores the multifaceted mechanism of patient value co-creation in OHC and discloses the crucial role of face for the first time. Further, the novel findings of this study provide a robust framework for advancing the understanding of important drivers of patient VCBs that significantly helps healthcare service providers and OHC managers to sustain OHCs.