The intellectual capital of a nation (or a region of nations) requires the articulation of a system of variables that helps to uncover and manage the invisible wealth of a country. Most importantly, an emphasis on human capital allows for a better understanding of the hidden values, individuals,...

Purpose – Following Marx and Engels' identification of the “essential condition of capital”, the purpose of this paper is to begin an initial critical exploration of the essential condition of intellectual capital, particularly the ownership rights of labour. Design/methodology/approach...

Purpose – This paper aims to investigate the association between the level of voluntary disclosure and cost of equity capital (COEC). Design/methodology/approach – Two disclosure indices following Botosan and Hail are developed and applied in an OLS regression on 95 listed companies from...

Purpose – This paper seeks to present a theory clarifying the negative relationship between organizational unit size and knowledge flows referred to as Gita's Rule. Design/methodology/approach – This paper draws from the literature and develops a grounded theory. Various applications and...

Purpose – This paper seeks to present a scientometric analysis of the Proceedings of the McMaster World Congress on the Management of Intellectual Capital and Innovation for the 1996‐2008 period in order to better understand the evolution and identity of the discipline....

Purpose – Causal models have been used in recent intellectual capital research studies to better understand the various outcomes of antecedent configurations of intangible asset components. These studies have been conducted in various industry sectors including insurance, healthcare, banks,...

Purpose – Recent research on intra‐organizational knowledge‐transfer showed that new capability development within multinational corporations shifts from parent companies to foreign subsidiaries. This paper seeks to identify antecedents and barriers for reverse capability‐transfer in...

Purpose – This paper aims to investigate the relationship between the GLOBE (Global Leadership and Organizational Behaviour Effectiveness) project national cultural dimensions of values and practices and the Corruption Perception Index (CPI). Design/methodology/approach – Most empirical...

Purpose – The purpose of this study is to assess how telecommunications companies in Nigeria leverage intellectual capital as a strategic resource for creating competitive advantage. Design/methodology/approach – A previously published research instrument was administered and survey data...

Purpose – Intellectual capital is widely acknowledged as the most critical resource of modern organizations. Nevertheless, empirical evidence on its actual contribution to the dynamics of the value creation process remains scarce, especially within certain sectors and geographic regions. The...