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Sustainability reporting regime transition and the impact on intellectual capital reporting

Van der Zahn, J-L. W. Mitchell - In: Journal of applied accounting research 24 (2023) 3, pp. 544-582

Persistent link: https://www.econbiz.de/10014295027

Financial performance, intellectual capital disclosure and firm value : the winning edge

Keter, Charles Kiprono Sang; Cheboi, Josephat Yegon; … - In: Cogent business & management 11 (2024) 1, pp. 1-26

Traditional financial performance metrics have served well throughout the inclusion era, but they are no longer in sync with the skills and competitiveness that organizations are attempting to learn. This study examined the role of intellectual capital disclosure (ICD) in mediating the...

Persistent link: https://www.econbiz.de/10014531937

Social media visibility and intellectual capital disclosure : an empirical analysis in the basketball clubs

L'Abate, Vitiana; Raimo, Nicola; Rubino, Michele; … - In: Measuring business excellence 28 (2024) 1, pp. 52-68

Persistent link: https://www.econbiz.de/10014497234

Board diversity and intellectual capital disclosure of Chinese-listed firms with Belt and Road Initiative projects

Zhao, Mingxiao; Abeysekera, Indra - In: Journal of intellectual capital 24 (2023) 7, pp. 1-30

Persistent link: https://www.econbiz.de/10014506819

Intellectual capital disclosure (ICD) in Islamic banks : does the diversity of Shariah committee matters?

Syaima' Adznan; Sori, Zulkarnain Bin Muhamad; Mohamad, … - In: International journal of Islamic and Middle Eastern … 16 (2023) 6, pp. 1269-1286

Persistent link: https://www.econbiz.de/10014432893

The evolution of intellectual capital disclosure driven by European regulatory change : evidence from the Italian stock market

Amendola, Carlo; Gennaro, Alessandro; La Bella, Simone; … - In: Journal of intellectual capital 24 (2023) 5, pp. 1136-1163

Persistent link: https://www.econbiz.de/10014381055

Disclosure regulation, intangible capital and the disappearance of public firms

Casella, Sara; Lee, Hanbaek; Villalvazo, Sergio - 2023

Persistent link: https://www.econbiz.de/10014384978

Firm characteristics and corporate governance internal mechanism in intellectual capital disclosures of leisure industries in Indonesia and Thailand

Hatane, Saarce Elsye; Kurniawan, Ivana Fredlina; … - In: International journal of learning and intellectual capital 20 (2023) 5, pp. 538-556

Persistent link: https://www.econbiz.de/10014439975

A study of determinants of human resource accounting and its disclosure practices : evidence from Indian listed companies

Khan, Shiran; Sherwani, Nuk; Atif, Mohd; Ahmad, Alam - In: International journal of learning and intellectual capital 20 (2023) 5, pp. 557-582

Persistent link: https://www.econbiz.de/10014439979

Preface: Dialogue on knowledge management, intellectual capital disclosure and sustainability

Ordóñez de Pablos, Patricia - In: International journal of learning and intellectual capital 20 (2023) 6, pp. 583-586

Persistent link: https://www.econbiz.de/10014440027