Purpose The purpose of this paper is to provide an up-to-the-minute literature review of
intellectual capital disclosure (ICD) to: identify the major themes developed within this …

Purpose This paper aims to provide a thorough and systematic overview of the academic
literature focusing on the role of integrated reporting (IR) and integrated thinking (IT) in …

This paper examines the future of IC reporting by offering critical reflection on different forms
of reporting, with a particular focus on Integrated Reporting (). While, the Global Reporting …

A template for integrated reporting | Emerald Insight Books and journals Case studies Expert
Briefings Open Access Publish with us Advanced search A template for integrated reporting …

This article aims to provide a bibliometric analysis of intellectual capital research published
in the Scopus database from 1956 to 2020 to trace the development of scientific activities …

Increasingly, researchers in the field of intellectual capital (IC) need to be able to justify the
specific research methods they use to collect the empirical data that they examine to support …

This paper investigates the relationship between intellectual capital disclosure and
corporate governance variables, controlling for other firm‐specific characteristics, for a …

Intellectual capital is an important tool for strengthening a firm's competitive advantage and
helping it achieve its medium‐and long‐term financial objectives. Currently accepted …

Purpose–The aim of this paper is to review the use of content analysis as a research method
in understanding social and environmental accounting (SEA) and to examine current …

Purpose–This paper aims to construct a comprehensive theoretical framework for
interpreting voluntary IC disclosure practices by organizations. Design/methodology …