Table of contents
Intellectual capital: current issues and policy implications
Niamh Brennan, Brenda ConnellSubstantial differences between company book values and market values indicate the presence of assets not recognised and measured in company balance‐sheets. Intellectual capital…
Intellectual capital: Australian annual reporting practices
James Guthrie, Richard PettyThis study reports the results of an empirical examination of Australian annual reporting of intellectual capital. The findings suggest that the development of a model for…
The value creation index
Jonathan LowThe Cap Gemini Ernst & Young Center for Business Innovation (CBI) has conducted a series of studies on the role of intangibles in creating value in the modern corporation and…
The next generation of IC measurement – the digital IC‐landscape
Leif Edvinsson, Brendan Kitts, Tord BedingA methodology (based on multi‐dimensional scaling and mathematical statistics) is introduced that reduces the high dimensionality of “IC‐differencing components” into a 3‐D…
A conversation with Jim Botkin, President of InterClass
Jay ChatzkelConversations create the wealth of knowledge organizations. This conversation with Jim Botkin explores a variety of issues on how knowledge is changing how organizations create…
ISSN:
1469-1930Online date, start – end:
2000Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Merrill Warkentin