Purpose: The integrated reporting framework seeks to connect a firm’s financial and non-financial performance in a single report by displaying how different forms of capital contribute to the firm’s value creation. Drawing on impression management and incremental information approaches, the...

Purpose: The purpose of this paper is to explore how organization’s resources and community aspects shape intellectual capital (IC) performance in developing countries. In fact, it is still unclear to what level organizational aggregation can influence forms of IC performance in the...