Intellectual Capital (IC) is a non-monetary asset that can generate future economic values in companies. Contemporary school of thought has now begun to recognize the importance of non-financial factors, particularly IC (which is always off the balance sheet) in addition to financial measures...

Many commentators have identified the pivotal role of intellectual capital in the valuation of firms and the determination of their future earnings. Innovation in voluntary disclosure of intellectual capital lead by European firms, such as Celemi and Skandia, has generated a plethora of new...

The purpose of this paper is to investigate and compare the voluntary reporting of intellectual capital (IC) by the top 20 software and technology sector companies in a developing nation, India, and a developed nation, Australia. The paper aims to highlight the differences in IC disclosure...

Aiming for superior performance, companies need to have and skillfully use rare, valuable, irreplaceable and inimitable resources, with special emphasis on intangibles, constructed in lengthy and risky processes or strategically accumulated via mergers and acquisitions (M&A). To analyze how the...

The purpose of this paper is to investigate certain factors, which have not previously been presented in the literature, pertaining to intellectual capital performance in the Spanish, Portuguese and Greek Banking Sectors during the period of 2003-2010

Intellectual capital disclosure within the annual report has increased in frequency and types over the last few years. Despite this growth, relatively little is known about the incentives or motivations behind such reporting practices. Further, their unregulated nature means that management has...

Intellectual capital (IC) is one of the most valuable assets of firms, which has a significant role in success and wealth creation of the entities. Although these assets do not meet recognition criteria of accounting standards and are not reflected in financial statements, but they exist and the...

Corporate governance stands for responsible business management geared towards long-term value creation. Prior research found significant relationship between asset composition (tangible versus intangible assets) and corporate governance disclosure practices of firms. However, there is very...

Intellectual capital (IC) is considered as the intangible resources that help in value creation of the company. IC consists of three categories: internal capital (INC), external capital (EXC) and human capital (HUC). This paper aims to examine the academics' perception of the usefulness of IC...