Purpose – This study investigates the relationship of Intellectual Capital (IC) with the strategy of Small-Medium Enterprises (SMEs) and their executive decisions regarding the strategy of their IC portfolio during a financial crisis.Design/methodology/approach – The analysis is informed by...

Purpose – This study attempts to formulate an ontological proposition for the intellectual capital (IC) domain. This study is motivated by the debate of contemporary thinking for different IC research streams (IC1-ostensive versus IC2-performative) and their different ontological perceptions...

Purpose: This study analyses the relation of intellectual capital (IC) with future operating performance under the prism of different strategic orientations or explanations for the relation of IC with the future operating performance.Design/methodology/approach: Our final data sample consists of...

This paper develops a novel framework for characterizing firms with respect to their intangible assets and investigates their impact on market valuations and operating performance. Our framework is based on a contemporary theoretical Knowledge Management concept, namely Intellectual Capital. We...

This study explores the valuation frameworks that financial analysts use to estimate the value of the firms based on their unreported intangible assets. We expect that the presence of significant volume of unreported intangible assets increases the idiosyncratic nature of a firm’s enterprise...

This study investigates how a firm's view towards intangible-related economic sacrifices affects the stickiness of selling, general and administrative (SG&A) expenses. The sticky cost phenomenon is an alternative pattern of cost behaviour which attributes an explicit role to managerial...

Over the last decade, the phenomenon of social entrepreneurship has experienced impressive growth in different countries. Using a market- based approach, Social Enterprises (SEs) incorporate commercial forms of revenue generation (creating economic value) as a vehicle to accomplish their social...