Journal of Intellectual Capital: Volume 12 Issue 3

“Measuring for managing?” An IC practice case study

John Dumay, Jim Rooney

This paper seeks to examine the adage “If it can't be measured, it can't be managed” by presenting a case study of intellectual capital (IC) practice over six years at an…

Intellectual capital in Spanish public universities: stakeholders' information needs

Yolanda Ramírez Córcoles, Jesús F. Santos Peñalver, Ángel Tejada Ponce

This paper aims to demonstrate the need for universities to include information on intellectual capital in their accounting information system.

Construction and valuation of intellectual capital: a case study

Marco Giuliani, Stefano Marasca

The aim of this study is to reflect on how the specific nature of intellectual capital influences the valuation process, in practice, and how it impacts on some of the qualities…

Brand transaction announcements and stock price volatility

Maria Assunta Baldini, Giovanni Liberatore, Tommaso Ridi

This paper aims to investigate the potential relationship between the stock market announcement of a brand's buy and sell agreement, and the stock price trend.

The value relevance of intellectual capital disclosures

Alireza Vafaei, Dennis Taylor, Kamran Ahmed

This study aims to examine whether or not listed companies' disclosure of intellectual capital is value‐relevant in share markets and to assess its moderating role in the…

Usefulness of intellectual capital information: preparers' and users' views

A.A. Ousama, A.H. Fatima, A.R. Hafiz Majdi

This paper aims to investigate preparers' and users' perceptions on the usefulness of intellectual capital (IC) information disclosed in annual reports of listed companies. In…

A methodology for investigating intellectual capital information in analyst reports

Subhash Abhayawansa

The purpose of this paper is to describe a methodology that enables the generation of valid and reliable inferences on what and how intellectual capital (IC) information is…