Purpose – Intellectual capital (IC) has been argued to be the key element of value creation in contemporary economies and this argument has been widely supported by empirical research, but mainly based on data from developed markets. The question of how IC and its elements work in other...

Purpose – The purpose of this paper is to examine intellectual capital research (ICR) methods and critically analyse how they have been utilised. The data set for this analysis is based on examining IC papers published in specialist IC and important generalist accounting journals from the...

Purpose The purpose of this paper is to define the contribution of intellectual capital (IC) of the board of directors (BDs) in generating IC of a company, to develop a definition of the IC of the BDs, as well as two of its major elements: human capital (knowledge, skills, and experience of...

Purpose This study contributes to intellectual capital (IC) disclosure research. Focussing on reducing the information asymmetry associated with agency theory, the purpose of this paper is to investigate the extent to which managers and owners disclose IC in initial public offering (IPO)...

Purpose: The purpose of this paper is to explore the relations among knowledge sharing (KS), intellectual capital (IC), absorptive capacity (AC), innovation (IN) and organizational performance (OP). Design/methodology/approach: This paper empirically tests a model that uses structural equation...

Purpose – This paper aims to examine the role of intellectual capital (IC) management in an organizational change process. The purpose is to obtain new empirical findings and an enhanced understanding of the role of IC in an organizational change process is obtained....

Purpose – As service companies are occupying an increasingly significant place as drivers of economic growth, there is a pressing need to understand their peculiarities in order to facilitate their effective management and governance. One important area in which this kind of understanding is...

Purpose – Organizational performance is increasingly grounded on knowledge-related issues. The two key academic discussions addressing knowledge in organizations are the intellectual capital (IC) and knowledge management (KM) literatures. However, there are very few earlier studies...

Purpose The purpose of this paper is to examine the association of different configurations of intellectual capital (IC) and knowledge management practices (KMP) with firm performance. Do firms with different profiles concerning their overall levels of IC and KMP differ in terms of innovation...