Journal of Intellectual Capital: Volume 10 Issue 3

An SNA‐based approach for management control of intellectual capital

Andrea Kasztler, Karl‐Heinz Leitner

Within the context of intellectual capital (IC) reporting, social network analysis (SNA) is applied to identify driving factors, which allows it to control the development of…

Measures for organizations engaged in a knowledge economy

Waymond Rodgers, Thomas J. Housel

The financial reporting practices of modern day organizations operating in a knowledge‐based economy will eventually change as intangible assets increasingly become such…

Does intellectual capital reporting matter to financial analysts?

Kay Alwert, Manfred Bornemann, Markus Will

Small and medium‐sized companies (SMEs) have started to generate intellectual capital (IC) reports in order to enhance their management and corporate reporting. While the impact…

Indian software and pharmaceutical sector IC and financial performance

Santanu Ghosh, Amitava Mondal

This paper seeks to estimate and analyze the relationship between intellectual capital and corporate conventional financial performance measures of Indian software and…

Acquisitions reveal the hidden intellectual capital of pharmaceutical companies

Bram Boekestein

This paper aims to assess to what extent intellectual capital is revealed once a company is acquired.

Intellectual capital disclosure and the fashion industry

Janet Davey, Lily Schneider, Howard Davey

The purpose of this paper is to examine the nature and extent of intellectual and marketing capital disclosure among fashion companies, specifically to compare intellectual…

Intellectual capital prospectus disclosure and post‐issue stock performance

Inderpal Singh, J‐L.W. Mitchell Van der Zahn

The primary purpose of this paper is to investigate the association between intellectual capital disclosures in initial public offerings (IPOs) and post‐issue stock performance.

Analysis and valuation of intellectual capital according to its context

Miguel Angel Axtle Ortiz

The purpose of this paper is to analyze and group the intellectual capital components of worldwide organizations through a humanistic model called CONICCVAL^TM (contextual…