Journal of Intellectual Capital: Volume 13 Issue 4

Intellectual capital transformation evaluating model

Mariya Molodchik, Elena Shakina, Anna Bykova

The purpose of this paper is to present a framework that is developed for analysis of intellectual capital transformation into companies’ value, including an identification of the…

Intellectual capital as competitive advantage in emerging clusters in Latin America

Carlos M. Jardon, Maria Susana Martos

Emerging clusters, formed by small to medium‐sized enterprises (SMEs) of slow growth and embryonic management systems present a different competitive advantage scheme. The purpose…

Integrated performance measurement system for firm's human capital building

Bunjongjit Rompho, Sununta Siengthai

The purpose of the study is to explore the relationship between performance measurement systems (PMSs) and organizational learning (OL) and the impact on firm human capital…

Intellectual capital and financial performance of Indian banks

Amitava Mondal, Santanu Kumar Ghosh

The purpose of this study is to investigate empirically the relationship between intellectual capital and financial performance of 65 Indian banks for a period of ten years from…

Analyzing intellectual capital information in sustainability reports: some empirical evidence

Lino Cinquini, Emilio Passetti, Andrea Tenucci, Marco Frey

The purpose of this paper is to investigate the content, frequency and quality of intellectual capital voluntary disclosure (ICVD) and the changes that took place over two years…

Use of IC information in Japanese financial firms

John Holland, Johan Henningsson, Ulf Johanson, Chitoshi Koga, Shigeki Sakakibara

The purpose of this paper is to explore the perceptions of: how Japanese financial firms (JFF) acquire and use company intellectual capital (IC) information in their common…

Intellectual capital disclosures by Indian and Australian information technology companies : A comparative analysis

Mahesh Joshi, Dharminder Singh Ubha, Jasvinder Sidhu

The purpose of this paper is to investigate and compare the voluntary reporting of intellectual capital (IC) by the top 20 software and technology sector companies in a developing…