Purpose – The purpose of this paper is to investigate the extent of intellectual capital (IC) disclosure on the UK biotechnology initial public offering (IPO) prospectuses. The study is based on companies going public on the London Stock Exchange (LSE) and the London Alternative Investment...

Purpose – The purpose of this paper is to investigate the determinants of the intellectual capital performance of UAE banks over the period 2004 to 2010. Design/methodology/approach – Multiple regression analysis was used to test the relationship between the intellectual capital performance...

Purpose – The purpose of the paper is to reflect upon applicability of different intellectual capital (IC) accounting techniques with considerations of accounting motives. This has been achieved by comparing major foci and measurement issues related to two generic accounting motives, namely...

Purpose – The purpose of this paper is to discuss how a decision of restructuring and firing people in a Portuguese company was based on financial data, and how the interpretation of such data made the process quite complex. This complexity was particularly relevant in the litigation that...

Purpose – This paper seeks to enhance understanding of the role and effect of corporate culture as a unique strategic asset on the success of business models. Design/methodology/approach – The paper is a conceptual exploration of several key constructs and their interrelationship. The...

Purpose – The purpose of this paper is to discuss the philosophical baseline of two popular business schemes, the business model and a latter variation of human resource costing and accounting (HRCA). The aim is to identify crucial assumptions inherent in the models that may influence attempts...

Purpose – The purpose of this paper is to examine the human resources disclosure in Danish Intellectual Capital Statements to determine if these disclosures enhance the comparability of business model performance among companies. Design/methodology/approach – The paper applies the Danish...

Purpose – This paper is concerned with identifying the role(s) of the individual employee(s) in the value creation process of three network‐based business models that are analyzed through case studies. The paper aims to focus on how the relationships between the network‐partners internally...

Purpose – The purpose of this paper is to present a new method to account for investments in human capital, which the authors have named investment capitalization. This method uses investments in training and hiring of employees as a surrogate for their intellectual capital, capitalizing and...