Due to the transition from a manufacturing-based to a knowledge-based economy, the
relevance of intellectual capital (IC) in firm value creation processes has significantly …

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–Intellectual capital (IC) is fundamental to understanding how firms create value;
however, current IC disclosure (ICD) has been described as inadequate due to the lack of …

Purpose This paper aims to discuss the most critical aspects relative to the “usability” of the
International Integrated Reporting Council (IIRC) Framework faced by small and medium …

This article will make one argument and one suggestion. The first part will argue that
practices of customer co-production raise a serious challenge to established theories of …

Purpose The purpose of this paper is to create a conceptual model that practically assists
companies to produce an effective voluntary external intellectual capital disclosure (ICD) …

The valuation paradigms represent a central issue for any business manager seeking
external finance. This book represents an innovative guide to both practitioners, students …

Purpose–The purpose of this paper is to evaluate business model (BM) disclosure. As the
BM shows how a company creates and captures value, its communication in the Annual …

The purpose of this document is to empirically examine the impact of intellectual capital
disclosure quality in the integrated reports on firm performance. The empirical research is …

In management studies, the relevance of intellectual capital (IC) in value creation processes
has been a research topic for many years. Several attempts have been made to develop …