Purpose – The purpose of this paper is to study the perceptions of the advisors and valuers of German associations regarding the relevance of intangible assets in general, and for the purpose of company succession in particular. Design/methodology/approach – To perform this study German...

Purpose – This study aims to shed light on the phenomenon of intellectual capital (IC) risks. More precisely, the perception of such risks in the context of the job rotation process often applied in multinational corporations (MNCs) is to be investigated. Design/methodology/approach – Eleven...

Purpose – The purpose of this paper is to review extant literature to identify models intended to measure/classify intellectual capital (IC) to establish the current body of knowledge that has been built since the review by Marr et al. (2004). Design/methodology/approach – The study consists...

Purpose The purpose of this paper is to explore and discuss possible solutions to integrate the concepts of smart city (SC) and intellectual capital management, especially referring to structural capital. On the basis of this, the authors propose a theoretical framework that highlights the...