Purpose–The purpose of this paper is to review and critique the current status of content
analysis (CA) as a research method for inquiring into intellectual capital disclosure (ICD) to …

Purpose–The purpose of this paper is to review extant literature to identify models intended
to measure/classify intellectual capital (IC) to establish the current body of knowledge that …

This paper, using data from 100 UK listed firms, investigates the relationship between audit
committee characteristics and intellectual capital (IC) disclosure. We find that overall IC …

Purpose The purpose of this paper is to analyse the impact of intellectual capital (IC) on the
reputation and performance of Italian companies. Design/methodology/approach The paper …

Purpose The purpose of this paper is to investigate the relationship between intellectual
capital (IC) and sustainability using practitioners' perspectives and by developing an …

Purpose–The purpose of this paper is to analyse voluntary disclosures of intellectual capital
(IC) items in the sustainability reports of Portuguese companies. The paper aims to highlight …

This article uses an analytical frame that comprised agency theory and a resource-based
perspective to explore the influence of boards of directors on listed companies' voluntary …

The paper aims to undertake an in-depth analysis role and contribution of voluntary
corporate disclosure and intellectual capital to improve the'quality'of relationships between …

The objective of this study was to determine the influence of Shariah Supervisory Board
Effectiveness (SSBE) and Intellectual Capital (IC) on Corporate Social Responsibility (CSR) …

Purpose This paper investigates the impact of green technological distance (GTD)–
environmental technological knowledge distance between the firm and the industry–on the …