Purpose–The purpose of this paper is to build on Dumay and Cai's (2014) prior research to
provide a deeper analysis of the problems associated with using content analysis (CA) as a …

Purpose–We must acknowledge the importance of intangibles in today's economies and the
controversy over the accounting and reporting of these assets. For this reason, the purpose …

Purpose The purpose of this study is to empirically investigate the impact of intellectual
capital (IC) on the financial performance of Islamic banks operating in the Gulf Cooperation …

Purpose This paper explores knowledge sharing (KS) and intellectual capital (IC) impacts
on the success rate of equity crowdfunding (EC) campaigns in the Italian market, which …

Intellectual capital: definitions, categorization and reporting models | Emerald Insight Books
and journals Case studies Expert Briefings Open Access Publish with us Advanced search …

The aim of this article is to analyse the internal mechanisms of corporate governance (board
of directors and ownership structure), which influence voluntary disclosure of intangibles …

Purpose The purpose of this study is to examine the impact of intellectual capital disclosure
on the cost of equity capital in the context of integrated reporting, which represents the …

This paper investigates how equity analysts influence firms' green innovation across
different financial markets. Using a unique data set consisting of more than 6000 listed firms …

Purpose–The purpose of this paper is to investigate if human capital information voluntarily
provided by German companies is value‐relevant. Design/methodology/approach–By …

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 …