1 - 6 of 6 articles
Purpose – The purpose is to analyze the impact of intellectual capital (IC) on export performance of firms and industries. Design/methodology/approach – This research used value added intellectual coefficient (VAIC) to measure intellectual capital as an independent variable. An export...
Purpose – This study aims to shed light on the phenomenon of intellectual capital (IC) risks. More precisely, the perception of such risks in the context of the job rotation process often applied in multinational corporations (MNCs) is to be investigated. Design/methodology/approach – Eleven...
Purpose – The purpose of this paper is to provide an analysis of intellectual capital (IC) disclosures in annual reports (mandatory and voluntary) and draw attention to the specific issues related to the methodology used i.e. content analysis. The focus is to incorporate all forms of IC...
Purpose – The purpose of this study is to assess how telecommunications companies in Nigeria leverage intellectual capital as a strategic resource for creating competitive advantage. Design/methodology/approach – A previously published research instrument was administered and survey data were...
Purpose – Human capital (HC) disclosures by firms are voluntary as per the GAAPs in most of the countries including India. Therefore, a wide discrepancy exists across Indian firms with respect to their HC disclosures. This paper aims to investigate the extent and determinants of HC disclosure...
Purpose – The paper aims to provide an assessment of a tool for the macro‐level measurement of intellectual capital developed by Corrado, Hulten and Sichel (CHS model). Design/methodology/approach – The aim paper assesses the validity and accuracy of the CHS model in measuring intellectual...
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