Search Results - subject:"Intellectual capital reporting"

Do board characteristics matter in the relationship between intellectual capital efficiency and firm value? : evidence from the Nigerian oil and gas downstream sector

Bala, Ahmed Jinjiri; Hassan, Aminu; Muhammad, Muhammad Liman - In: Future business journal 10 (2024) 1, pp. 1-24

Purpose The purpose of this study is to investigate the moderating effects of board characteristics such as board size, chief executive officer duality, number of board meetings, and diversity, on the relationship between intellectual capital efficiency and firm value in the Nigerian oil and gas...

Persistent link: https://www.econbiz.de/10015410941

Does financial materiality judgement matter in reporting intellectual capital? : a systematic literature review and future research trends

Pozzoli, Matteo; Paolone, Francesco; De Nuccio, Elbano; … - In: Journal of intellectual capital 25 (2024) 7, pp. 87-108

Persistent link: https://www.econbiz.de/10015419526

Does financial materiality judgement matter in reporting intellectual capital? A systematic literature review and future research trends

Pozzoli, Matteo; Paolone, Francesco; de Nuccio, Elbano; … - In: Journal of Intellectual Capital 25 (2024) 7, pp. 87-108

Purpose This paper aims to investigate materiality judgement providing insights, critiques and future research paths in light of the open debate on the role of materiality in corporate financial disclosure, highlighting potential connections and implications with sustainability and intellectual...

Persistent link: https://www.econbiz.de/10015351068

Intellectual capital disclosure and firm performance in India : unfolding the Fourth Industrial Revolution

Singhania, Abhisheck Kumar; Panda, Nagari Mohan - In: Journal of intellectual capital 26 (2025) 2, pp. 380-403

Persistent link: https://www.econbiz.de/10015422442

The extent and impact of intellectual capital research : a two decade analysis

Bamel, Umesh; Pereira, Vijay; Del Giudice, Manlio; … - In: Journal of intellectual capital 23 (2022) 2, pp. 375-400

Persistent link: https://www.econbiz.de/10012939906

Application of IC-models in a combined public-private sector setting for regional innovation in Slovakia

Wiedenhofer, Roswitha; Friedl, Christian; Billy, Lubomir; … - In: Journal of Intellectual Capital 18 (2017) 3, pp. 588-606

Purpose The purpose of this paper is to support the competitiveness and knowledge-based economic growth of the Slovak region of Košice and its stakeholders; suitable intellectual capital (IC) methodologies were selected and applied. This approach responds to a weak innovation performance of...

Persistent link: https://www.econbiz.de/10014876095

The identification of effective factors on intellectual capital reporting of the Universities of Iran

Khalili, Yassaman; Fakhari, Hossein; Malekian, Esfandiar; … - In: International journal of economics and financial issues … 7 (2017) 5, pp. 345-350

Persistent link: https://www.econbiz.de/10011844029

Practical challenge of content analysis : an illustrative example from recoding ic information in the UK's companies annual reports

Rahman, Mara Ridhuan Che Abdul - In: Asian journal of accounting research 1 (2016) 2, pp. 71-82

Persistent link: https://www.econbiz.de/10011939412

Determinants of intellectual capital disclosure of financial institutions in an emerging economy

Mamun, Syed A.; Aktar, Alima; Safiuddin, Md. - In: Journal for global business advancement : JGBA 13 (2020) 6, pp. 732-754

Persistent link: https://www.econbiz.de/10012542280

Corporate governance and intellectual capital disclosure : evidence from the Scandinavian countries

Xia, Belle Selene; De Beelde, Ignace - In: International journal of learning and intellectual … 15 (2018) 2, pp. 104-118

Persistent link: https://www.econbiz.de/10011891253