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The purpose of this paper is to investigate the drivers for voluntary intellectual capital (IC) reporting based on agency theory. This study responds to calls for critical investigations of IC reporting utilising Goebel’s (2015a) IC measuring approach to investigate the role of IC value and...
The purpose of this paper is to advance the understanding of how intellectual capital (IC) unfolds in practice in organizations. This is done by answering the research question of how IC is recognized and managed in practice as expressed by managers.Design/methodology/approachAn explorative,...
The integrated reports published by companies vary significantly in quality in spite of them claiming to be compliant with the integrated reporting (IR) Framework issued by the International Integrated Reporting Council (IIRC). The purpose of this paper is to develop and apply a normative...
The purpose of this paper is to present the great importance and impact of the virtual intellectual capital (VIC) in the frameworks of digital economics, e-governance and business, e-trading and commerce, virtual organizations and enterprises, and information communication technologies...
The purpose of this paper is to propose a model to evaluate the degree of intellectual capital (IC) maturity into organizations.Design/methodology/approachThis is a qualitative, applied research designed as an exploratory and descriptive investigation. It employs a case study to apply the...
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