Table of contents
Top ten South African companies’ disclosure of materiality determination process and material issues in integrated reports
Natasja SteenkampThe purpose of this paper is to develop guidelines of what award winning companies, leading practice in integrated reporting (IR) disclose in their integrated reports about…
Overcoming the symbolic violence of orthodox accounting practice: an intellectual capital perspective
John Dumay, Jim RooneyWhile intellectual capital (IC) accounting research has concentrated on private enterprise, it is also germane to the public sector given pressures to create government business…
Auditing patent portfolio for strategic exploitation: A decision support framework for intellectual property managers
Michele Grimaldi, Livio Cricelli, Francesco RogoSeveral causes may induce firm managers to analyze the actual technology condition of patent portfolios, among which is the need of exploiting patents strategically. In this…
Intellectual capital and performance measurement systems in Iran
Kaveh Asiaei, Ruzita Jusoh, Nick BontisThe purpose of this paper is to empirically explore how the effect of intellectual capital (IC) on organizational performance is indirect and mediated through performance…
Does intellectual capital help predict bankruptcy?
Velia Gabriella Cenciarelli, Giulio Greco, Marco AllegriniThe purpose of this paper is to explore whether intellectual capital affects the probability that a particular firm will default. The authors also test whether including…
Improving corporate disclosure through XBRL: An evidence-based taxonomy structure for integrated reporting
Matteo La Torre, Diego Valentinetti, John Dumay, Michele Antonio ReaThe purpose of this paper is to examine the potential for eXtensible Business Reporting Language (XBRL) to go beyond static reporting. A taxonomy structure of information is…
Practitioners’ views on intellectual capital and sustainability: From a performance-based to a worth-based perspective
Maurizio Massaro, John Dumay, Andrea Garlatti, Francesca Dal MasThe purpose of this paper is to investigate the relationship between intellectual capital (IC) and sustainability using practitioners’ perspectives and by developing an analysis…
Self-assessment of intellectual capital in an organisation: Inclusion of internal view, dynamics, and topicality
Tereza Otcenášková, Vladimír BurešIntellectual capital represents an integral part of evaluation in many companies. Applied methods do not consider three crucial aspects of intellectual capital, which are…
Intellectual capital and performance: Taxonomy of components and multi-dimensional analysis axes
Eugénia Pedro, João Leitão, Helena AlvesThe purpose of this paper is to determine the predominant classification of intellectual capital (IC), in terms of components, using the literature of reference on the…
The impact of knowledge management factors in organizational sustainable competitive advantage
Ana Isabel Torres, Silvana Santos Ferraz, Helena Santos-RodriguesThe purpose of this paper is to empirically test the relations among different knowledge management (KM) factors, such as human capital (HC), processes and information systems…
ISSN:
1469-1930Online date, start – end:
2000Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Merrill Warkentin