Journal of Intellectual Capital: Volume 6 Issue 3

Packing and unpacking knowledge: Patents and intellectual capital

Jan Mouritsen, Gergana Koleva

The purpose of this paper is to analyse how a patent is an intangible asset and how it creates value.

Accounting “gets real” in dealing with virtual manufacturing

Mike Tayles, Margaret Webster, David Sugden, Andrew Bramley

Of relatively recent origin is the virtual organisation where companies are able to marshal the necessary competencies from a range of independent external agents through the…

Valuation of intellectual property: A real option approach

Jow‐Ran Chang, Mao‐Wei Hung, Feng‐Tse Tsai

This paper aims to provide a new approach to evaluate intellectual property (IP) and uses a cautious view of how volatility impacts the economic value of IPs.

Intellectual capital‐in‐action and value creation: A case study of knowledge transformations in an innovation project

Suresh Cuganesan

This paper investigates the inter‐relationships between different components of intellectual capital (IC) and value creation.

Human capital indicators, business performance and market‐to‐book ratio

Josune Sáenz

For many authors, the difference between the market value of companies' shares and their book value is the consequence of intellectual capital (IC). To test this, this paper…

Intellectual capital performance of commercial banks in Malaysia

Pek Chen Goh

This paper measured the intellectual capital performance of commercial banks in Malaysia for the period 2001 to 2003, using efficiency coefficient called VAIC™ developed by Ante…

Intellectual capital disclosure and market capitalization

Mohammad J. Abdolmohammadi

This paper aims to develop a descriptive framework of the components of intellectual capital in annual reports. The paper also aims to investigate the effects of disclosure of…

Intellectual capital disclosure in The Netherlands, Sweden and the UK: A longitudinal and comparative study

S.N. Vandemaele, P.G.M.C. Vergauwen, A.J. Smits

Intellectual capital (IC) disclosure is investigated over three years covering the IT bubble and its aftermath in three different countries (The Netherlands, Sweden and the UK).

Bridging the gap between disclosure and use of intellectual capital information

Emma García‐Meca

The objective of this paper is to examine the information regarding intellectual capital disclosed to financial analysts and to study if this data is finally considered in their…

IC statement vs environmental and social reports: An empirical analysis of their convergences in the Italian context

Michela Cordazzo

To verify if the intellectual capital (IC) statement has some points of contact with environmental and social reports, or whether it can be considered as a brand‐new reporting…