Table of contents
The effects of intangible investments on future OCF
Saoussen Boujelben, Hassouna FedhilaThe main purpose of this study is to investigate the relationship between intangible investments (R&D, advertising, training, software acquisitions and quality) and the ability of…
Mergers and acquisitions in the insurance sector: reducing information asymmetry
Alan Fustec, Tanguy FaroultAccording to several authors 50 per cent of mergers and acquisitions (M&A) operations destroy value. The aim of this paper is to study the reasons why it happens and to seek to…
Intellectual capital and firm performance in Australia
Martin Clarke, Dyna Seng, Rosalind H. WhitingThis study aims to examine the effect intellectual capital (IC) has on firm performance of Australian companies.
Value added intellectual coefficient (VAIC): a critical analysis
Pirjo Ståhle, Sten Ståhle, Samuli AhoThe purpose of this study is to analyse the validity of the value added intellectual coefficient (VAIC) method as an indicator of intellectual capital.
Does ownership structure affect firm value? Intellectual capital across industries perspective
Chiung‐Ju Liang, Tzu‐Tsang Huang, Wen‐Cheng LinPrevious empirical studies on the nature of the relationship between ownership and corporate value have produced mixed results. Meanwhile, effective management of knowledge‐based…
Towards a comprehensive theoretical framework for voluntary IC disclosure
Yi An, Howard Davey, Ian R.C. EggletonThis paper aims to construct a comprehensive theoretical framework for interpreting voluntary IC disclosure practices by organizations.
Understanding the knowledge management‐intellectual capital relationship: a two‐way analysis
Ahmed A.S. Seleim, Omar E.M. KhalilKnowledge management (KM) and intellectual capital (IC) are believed to influence each other, and the relationship between the two constructs is of vital importance to…
ISSN:
1469-1930Online date, start – end:
2000Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Merrill Warkentin