Purpose In the past decade, intellectual capital (IC) measurement and reporting have been
feeding scientific debate; however, only few studies address these issues together. The …

Purpose This study aims to explore the corporate social responsibility disclosure (CSRD)
practices of the Islamic banks in the Gulf Cooperation Council (GCC) countries during the …

This paper analysed the effect of intellectual capital on small and medium-sized hotel
financial performance for the period between 2007 and 2015. Using a sample of 934 …

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 …

This paper presents an overview of the state of the art in the field surrounding the
measurement of “intangibles” for productivity analysis. The purpose of the paper is to inform …

Purpose The purpose of this paper is to investigate the association between the strength of
intellectual capital (IC) and small-and medium-sized enterprise (SME) innovation …

The knowledge-based view (KBV) in the development of small and medium-sized
enterprises (SMEs) is a debatable topic in the current literature. Although convergence of …

The purpose of this paper is to analyze the main socio-cultural factors that influence women
entrepreneurship in Catalonia, using institutional economics as a theoretical framework. The …

The measurement of intellectual capital (IC) is a highly discussed topic within the field of
knowledge management. This paper presents a method for measuring IC to quantitatively …

Purpose The purpose of this paper is twofold: first, to analyse the impact of intellectual
capital (IC) and growth opportunities on firms' financial performance as well as the …