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The purpose of this paper is to investigate the extent and quality of online intellectual capital (IC) disclosure released via websites and social media in relation to university stakeholders’ information needs in Spanish public universities. In addition, this paper examines whether there are...
The purpose of this paper is to analyse the relationship between female representation on corporate boards and intellectual capital (IC) efficiency – while prior studies focus on the relationship between gender diversity and firms’ financial performance.Design/methodology/approachDrawing on data...
Despite the growing literature on integrated reporting (IR) adoption and the emphasis on integrated thinking capitals, prior research works only focused on the financial and non-financial reporting rather than the cornerstones of IR. In order to fill this gap, the purpose of this paper is to...
PurposeThe purpose of this paper is to position the preservation and protection of intellectual capital as a cyber security concern. The paper outlines the security requirements of intellectual capital to help boards of directors (BoDs) and executive management teams to understand their...
The purpose of this paper is to explore how incumbents adapt their business models in response to digital innovation whose impact is either incremental or radical and source industry is either their own industry or other industries. The authors propose a conceptual matrix that is built on these...
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