The purpose of this paper is to review and critique the field of Intellectual Capital Accounting
Research (ICAR). The literature indicates that an organisational and business revolution is …

Purpose The purpose of this paper is twofold: first, to fill a gap in the intellectual capital (IC)
literature by providing insights into the relationship between IC and corporate performance …

Purpose–The purpose of this paper is to analyze the role of intellectual capital (IC) and its
relationship with financial performance of Iran insurance companies during the period 2005 …

Hungarian Information and Communication Technology (ICT) companies have an essential
role to play in a disruptive era. ICT firms should collaborate and innovate to obtain profit. The …

The study aims to investigate the signalling role played by the intellectual capital of
entrepreneurial projects towards crowdfunders. The study argues that information on; the …

Purpose The purpose of this paper is to tie together the insights from the body of research
relating to economic complexity theory, structural holes, non-price based competition, and …

The aim of this study is to empirically examine the effect of calculated intangible assets,
financial performance and financial policy on the firm value of Omani industrial companies …

Purpose–This paper aims to discuss the individual participation and involvement affecting
the user engagement in social media and to answer the following research questions: Is it …

Purpose–The purpose of this paper is to propose a theoretical framework which defines,
analyses and assesses the intellectual capital (IC) value drivers (VDs) to increase the value …

This study aims to contribute to understanding how integrated trust and innovation affect
financial performance. Our objectives can therefore be stated as follows. The first is to …