Purpose – The purpose of this paper is to compare the internet and annual reports as media of intellectual capital disclosure (ICD) and analyse its determinants. Design/methodology/approach – The paper examines ICD on the internet in 2009 and compares the internet and 2008 annual reports as...

Purpose – The purpose of this paper is to analyse annual reports as media of intellectual capital disclosure (ICD) by Portuguese listed companies and to evaluate size, industry and time effects on disclosure as well as the effects of ICD on the growth of a company. Design/methodology/approach...

Purpose – The purpose of this paper is to discuss and analyse how intellectual capital (IC) is created and deteriorated in a meta-organization by assessing the interdependency between the collective IC of the meta-organization and the individual IC of its members. Design/methodology/approach...