Journal of Intellectual Capital: Volume 15 Issue 2

Metrics for the elements of intellectual capital in an economy driven by knowledge

Mariya Anatolievna Molodchik, Elena Anatolievna Shakina, Angel Barajas

The purpose of this paper is to explore the plausibility of six elements of IC and justify the measurement ability of a set of indicators based on publicly available data for each…

Applied Intellectual Capital Management: Experiences from an Australian public sector trial of the Danish Intellectual Capital Statement

Merryl Whyte, Suzanne Zyngier

– The purpose of this paper is to describe outcomes from a trial of the Danish Intellectual Capital Statement (ICS) within the Australian public sector.

Analysis of intellectual capital disclosure in cross-cultural E-tourism enterprises

Xuelian Liu, Nopasit Chakpitak, Pitipong Yodmongkol, Shuang Cang

The purpose of this paper is to present a framework for intellectual capital (IC) disclosure in cross-cultural E-tourism which includes identifying key success factors, as well as…

A review and critique of content analysis as a methodology for inquiring into IC disclosure

John Dumay, Linlin Cai

The purpose of this paper is to review and critique the current status of content analysis (CA) as a research method for inquiring into intellectual capital disclosure (ICD) to…

Intellectual capital, strategy and financial crisis from a SMEs perspective

Sandra Cohen, Vassilios-Christos Naoum, Orestes Vlismas

The purpose of this paper is to investigate the relationship of intellectual capital (IC) with the strategy of small-medium enterprises (SMEs) and their executive decisions…

Towards a better understanding of intellectual capital in Mexican SMEs

Alain Daou, Egide Karuranga, Zhan Su

The purpose of this paper is to understand the characteristics of intellectual capital (IC) in Mexican small and medium enterprises (SMEs). Due to the shift from traditional…

Intellectual capital in tangible intensive firms: the case of Brazilian real estate companies

Daniel Pitelli Britto, Eliane Monetti, Joao da Rocha Lima Jr

The purpose of this paper is to clarify whether value created by real estate (RE) companies (tangible intensive firms) can be evaluated better using intellectual capital (IC…

In defence of disclosure studies and the use of content analysis: a research note

James Guthrie