Journal of Intellectual Capital: Volume 16 Issue 3

The intellectual capital needs of a transitioning economy: A case study exploration of Australian sectoral changes

Allan O'Connor, Kai Du, Göran Roos

Developed economies with high-cost environments face industrial transitions from scale-based manufacturing (MAN) to knowledge, technology and intangible asset-based sectors. The…

Where there is a will there is a way: IC, strategic intent, diversification and firm performance

Maurizio Massaro, John Dumay, Carlo Bagnoli

The purpose of this paper is to examine whether strategic intent influences developing intellectual capital (IC) and if IC affects performance measured in terms of product and…

Review of empirical research on intellectual capital and firm performance

Henri Inkinen

The basis of value creation has shifted from tangible factors of production towards intangible resources such as intellectual capital (IC) (e.g. Grant, 1996). The average…

An empirical investigation of the impact of management accounting on structural capital and business performance

Peter Cleary

The purpose of this paper is to develop and test a series of conceptual models that investigates the impact of management accounting (MA) (systems and information) on firms’…

The relationship between intellectual capital, firms’ market value and financial performance: Empirical evidence from the ASEAN

Sirinuch Nimtrakoon

The purpose of this paper is to explore and compare the extent of intellectual capital (IC) and its four components among ASEAN countries, and examine the relationship between…

Intellectual capital based performance improvement, study in insurance firms

Amir Zakery, Abbas Afrazeh

Intangible resources are the most distinctive firms’ assets in competitive environments especially in service businesses. Insurance firms seeking more efficient performance than…

Exploring intellectual capital disclosure as a mediator for the relationship between IPO firm-specific characteristics and underpricing

Shaw Warn Too, Wan Fadzilah Wan Yusoff

The purpose of this paper is to examine the direct and indirect impact of firm-specific characteristics on the level of underpricing among Malaysian initial public offerings…

Intellectual capital disclosure in integrated reporting: an impression management analysis

Gaia Melloni

Intellectual capital (IC) is fundamental to understanding how firms create value; however, current IC disclosure (ICD) has been described as inadequate due to the lack of an…

Is the literature on content analysis of intellectual capital reporting heading towards a dead end?

Viktoria Goebel

The purpose of this paper is to respond to the call by Dumay and Cai (2014) for new ideas to enhance intellectual capital (IC) research. One possibility is to draw conclusions on…