Purpose – The purpose of this paper is to propose a conceptual framework to analyze the intellectual capital (IC) of new generation business incubators. Design/methodology/approach – The paper carries out a literature-based analysis of the different components of the IC of business...

Purpose: This study aims to examine the potential effect that business ethics (BE) in general and corporate social responsibility (CSR) more specifically can exert on the voluntary disclosure (VD) of intellectual capital (IC) for the ethically most engaged firms in the world....

Purpose: This paper explores knowledge sharing (KS) and intellectual capital (IC) impacts on the success rate of equity crowdfunding (EC) campaigns in the Italian market, which represents a new model for financing entrepreneurial initiatives. Design/methodology/approach: The relation between...

Purpose: The main aim of this paper is to demonstrate that “volunteer” employees’ perception of dimensions of intellectual capital (IC) – human, structural and relation capital – creates a motivational environment to enhance knowledge-sharing intention (KSI)...

Purpose: The paper aims to empirically test the impact of intellectual capital (IC) on a firm's dividend policy. Further, the authors investigate the moderator effect of Chief Executive Officer's (CEO) characteristics (gender, age and education) on this relationship....

Purpose: The purpose of this paper is to propose and empirically test intellectual capital (IC) as a mediator in the corporate social responsibility (CSR) and financial performance (FP) relationship. Design/methodology/approach: The empirical research was conducted on 345 European firms listed...

Purpose The purpose of this paper is to create a conceptual model that practically assists companies to produce an effective voluntary external intellectual capital disclosure (ICD) and valorises both the company’s and the stakeholders’ role. It illustrates the relationship among voluntary...