Purpose: This study contributes to intellectual capital (IC) disclosure research. Focusing on reducing the information asymmetry associated with agency theory, it investigates the extent to which managers and owners disclose IC in initial IPO prospectuses. In particular, it examines the...

Intellectual Capital (IC) has been argued to be the key element of value creation in the contemporary economy. According to the results obtained in [Molnar, 2004] in the 1980s the share of tangible assets accounted for about 62% of market capitalization of companies on developed markets....

The paper is devoted to the question of Value-Based Management (VBA) and the role of Intangible Assets (IA) in value creation of a company. The main research objective is to define the impact of fundamental value of both tangible and intangible assets of a company on market value of its assets....

Purpose – The purpose of the study is to define the contribution of intellectual capital of the Board of Directors in generating intellectual capital of a company, to develop a definition of the intellectual capital of the Board of Directors, as well as two of its major elements: human capital...

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 contexts...

In recent decades, numerous empirical studies have demonstrated the importance of intellectual capital (IC) for efficiency and value creation (e.g. Chen et al. 2015; Kianto et al. 2013; Pulic 2000; Sydler et al. 2014). However, differences of cultural, economic or institutional context pose a range of...