Estimates disclosure of human capital management for Chinese listed companies. Investigate the patterns of the disclosure of human capital management across industries and regions. Examine the determinants of human capital management disclosure in China. Examine the association between human...

This study explores the relationship between intellectual capital and the economic performance of academic spin-offs (ASOs). ASOs are hybrid ventures, distinct from more typical startups and small and medium enterprises because their founders pursue both research and market objectives. Using a...

Locus of control refers to the way in which people perceive whether they have control over situations in their lives or whether these situations are the result of external circumstances. Locus of control subsequently influences individuals' motivation, decision-making, and ability to accept...

Intangible assets have increasingly been identified as a main source of productivity gains. Since the pioneering work by Corrado, Hulten, and Sichel (2005), empirical research has largely focused on macro and industry-level studies, while firm-level studies have often been confined to a limited...

Objective The aim of this article is to analyze intellectual capital as a strategic resource of German public libraries, taking into account its development conditions, managerial implications, and organizational consequences. The article seeks to identify the factors influencing the development...