Purpose This study is an analysis that aims to understand the rationale behind the concept of value creation contained in the integrated reporting (IR) framework. As such, the authors examined the quality of the disclosures made in integrated reports by measuring the level to which the six...

Purpose – The aim of this paper is to help to address the need for empirical investigations on intellectual capital and intellectual liabilities “in action” and their consequences in terms of value creation and value destruction. In light of this consideration, this study aims to...

Purpose The purpose of this paper is to contribute to the literature on intellectual capital (IC) in light of the emerging paradigm of Big Data. Through a literature review, this paper provides momentum for researchers and scholars to explore the emerging trends and implications of the Big Data...

Contents: Foreword by Leif Edvinsson / Introduction: welcome to the world of intellectual capital / John Dumay, Christian Nielsen and Morten Lund -- Part I Content Analysis -- 1. Investigating intellectual capital disclosure through content analysis: Reflections and suggestions for future...