Purpose – The purpose of this paper is to examine whether information on intellectual capital (non‐financial information on knowledge based resources) is disclosed in Danish IPO prospectuses. Further, to analyse whether this voluntary disclosure has changed in the period from 1999 to 2001...

Purpose – The purpose of this paper is to examine the human resources disclosure in Danish Intellectual Capital Statements to determine if these disclosures enhance the comparability of business model performance among companies. Design/methodology/approach – The paper applies the Danish...

Purpose – The purpose of this paper is to propose and illustrate the use of a set of rules to make an analytical reading of the indicators of an intellectual capital statement possible. Design/methodology/approach – The paper proposes a model to analyze intellectual capital statements and...

The purpose of this paper is to explore how managers within the public sector can use different types of metrics for increasing performance. Data collected from a survey of 349 respondents, from local government organizations are tested in a structural equation modelling using partial least...