Purpose – This paper aims to present the findings of an empirical study that examines and compares the competitive impact of intellectual capital on enterprise performance in small innovative enterprises (SIEs) situated in four geographical regions: St Petersburg in the Russian Federation, the...

One of the greatest challenges facing advocates of the intellectual capital movement is finding ways to measure and report on its content and effect. Some consider the measurement of human intellectual capital (HIC) to be a daunting exercise. At the same time, mission statements represent the...

Purpose – This paper seeks to describe a methodology for intellectual capital reporting which was successfully tested in Germany. Special focus is on developing a short list of IC drivers for urgent management intervention. Design/methodology/approach – Building on established...

Purpose – This paper aims to investigate the association between the level of voluntary disclosure and cost of equity capital (COEC). Design/methodology/approach – Two disclosure indices following Botosan and Hail are developed and applied in an OLS regression on 95 listed companies from...

Purpose – In the intellectual capital (IC) literature, only a few studies have analyzed the relationships among the components of IC and organizational success. This study sets out to extend the current models to provide further insight into the role of IC in organizational performance....

Purpose – This paper seeks to present a theory clarifying the negative relationship between organizational unit size and knowledge flows referred to as Gita's Rule. Design/methodology/approach – This paper draws from the literature and develops a grounded theory. Various applications and...

Purpose – The purpose of this article is to report progress of the development of a method that makes sense of knowledge productivity, in order to be able to give direction to knowledge management initiatives. Design/methodology/approach – The development and testing of the method are based...

Purpose – The purpose of the paper is to start a dialogue about the differences between Western and Eastern cultures in the way they conceptualize knowledge, and to discuss the implications of these differences for global intellectual capital (IC) theory and practice....

Purpose – One of the responses to criticisms of traditional forms of accounting reports for knowledge‐based firms has been the development of the balanced scorecard (BSC), a strategic performance measurement framework and methodology based on a family of performance measures. This paper aims...

Purpose – This study sets out to examine whether small and mid‐cap fund performance is related to fund manager human capital characteristics including tenure, investment experience, education (MBA designation), professional training (CFA), and gender. Design/methodology/approach – Based on...