Purpose – The purpose of this study is to determine whether intellectual capital (IC) creates value in the Serbian hotel industry. Specifically, this paper examines to what degree IC and its key components affect the financial performance of hotels compared to physical and financial capital....

Purpose – The paper seeks to test empirically a variety of hypotheses related to human capital and organizational performance within software companies in Egypt. Design/methodology/approach – A valid research instrument was utilized to conduct a survey of 38 software companies who are...

Purpose – The purpose of this paper is to present an empirical research study which took a novel examination of the relationship between risk and transparency with regards to a company's intellectual capital assets. The objective of this study is to evaluate how the systematic and...

Purpose – The purpose of this paper is to construct and propose a definition for intangibles derived from the resource‐based view (RBV) of the firm for use in academic research and practical applications. Design/methodology/approach – Intangibles are defined as a subset of corporate...

Purpose – The purpose of this study is to empirically test the relationship between intellectual capital (i.e. human capital, structural capital, relational capital) and business performance within the pharmaceutical sector of Jordan. Design/methodology/approach – A valid research instrument...

Purpose – The purpose of this paper is to propose an integrated framework for intellectual capital disclosure. Design/methodology/approach – The measure, manage and report intellectual capital (MMRIC) methodology is a six‐step process that will enable firms to more accurately describe...

This paper attempts to highlight a key source of intangible value (i.e., intellectual capital) for family-based businesses. By reviewing the merger and acquisition activity of four Mexican cases, an analysis of the consideration of various intangible assets is conducted. Consequently, we...

The distribution of knowledge around the world varies significantly with developed countries possessing most of the world's current intellectual capital (IC) compared to developing countries. Most IC research has been conducted in a variety of international settings such as the UK, Scandinavia,...

Purpose – The paper seeks to develop a business model that shows the impact of operational knowledge assets on intellectual capital (IC) components and business performance and use the model to show how knowledge assets can be prioritized in driving resource allocation decisions....

The purpose of this empirical study is to investigate the three elements of intellectual capital, i.e. human capital, structural capital, and customer capital, and their inter‐relationships within two industry sectors in Malaysia. The study was conducted using a psychometrically validated...