Journal of Intellectual Capital: Volume 11 Issue 4

Invested resource, competitive intellectual capital, and corporate performance

Meng‐Yuh Cheng, Jer‐Yan Lin, Tzy‐Yih Hsiao, Thomas W. Lin

On the health care industry, the paper aims to study the effects of intellectual capital, identify using an input‐process‐output concept of human, customer, innovative and process…

Applying artefact‐based criteria to the recognition of “organisational” assets

Nevine El‐Tawy, Tony Tollington

The purpose of this paper is to present asset recognition criteria based on the idea that an asset should be functional, separable and measurable and that financial recognition…

Intellectual property valuation: how to approach the selection of an appropriate valuation method

Céline Lagrost, Donald Martin, Cyrille Dubois, Serge Quazzotti

This paper aims to assess how to select an appropriate intellectual property valuation method according to the valuation situation and context.

The influence of board size on intellectual capital disclosure by Kenyan listed firms

Indra Abeysekera

The purpose of this paper is to examine the effect of board size on firms disclosing more, rather than less, strategic and tactical intellectual capital resources using the top 26…

The nature and extent of voluntary intellectual capital disclosures by Australian and UK biotechnology companies

Gregory White, Alina Lee, Yuni Yuningsih, Christian Nielsen, Per Nikolaj Bukh

The purpose of this research project is to compare the nature and extent of voluntary intellectual capital disclosures (ICD) by UK and Australian biotechnology companies. The…

Intellectual capital in the quoted Turkish ITC sector

Fethi Calisir, Cigdem Altin Gumussoy, A. Elvan Bayraktaroğlu, Ece Deniz

The purpose of this paper is to apply Value Added Intellectual Coefficient (VAIC™) of Pulic to compare quoted information technology and communication companies on the Istanbul…

Intellectual capital and performance: testing interaction effects

Nixon Kamukama, Augustine Ahiauzu, Joseph M. Ntayi

The purpose of this paper is to examine the interaction effect of intellectual capital elements and how they fuse to affect financial performance in microfinance institutions. The…

Intellectual capital reporting in sustainability reports

Lídia Oliveira, Lúcia Lima Rodrigues, Russell Craig

The purpose of this paper is to analyse voluntary disclosures of intellectual capital (IC) items in the sustainability reports of Portuguese companies. The paper aims to highlight…