Table of contents - Special Issue: Exploring corporate disclosure and reporting of intellectual capital: emerging innovations
Guest Editors: Rosa Lombardi, John Dumay
Intellectual capital disclosure: a structured literature review
Benedetta Cuozzo, John Dumay, Matteo Palmaccio, Rosa LombardiThe purpose of this paper is to provide an up-to-the-minute literature review of intellectual capital disclosure (ICD) to: identify the major themes developed within this research…
Involuntary disclosure of intellectual capital: is it relevant?
John Dumay, James GuthrieThe purpose of this paper is to present an exploratory essay evaluating whether involuntary intellectual capital disclosure (ICD) is value relevant to stakeholders. The authors…
Killing the balanced scorecard to improve internal disclosure
Christian Nielsen, Morten Lund, Peter ThomsenTwo drawbacks to current management information practices are identified. First, the level of abstraction from which internal management disclosures are constructed using current…
Social media networks as drivers for intellectual capital disclosure: Evidence from professional football clubs
Alessandra Lardo, John Dumay, Raffaele Trequattrini, Giuseppe RussoThe purpose of this paper is to investigate the relationship between popularity in a social media network and a company’s revenue, expenditure and market value. Additionally…
Moving from irrelevant intellectual capital (IC) reporting to value-relevant IC disclosures: Key learning points from the Danish experience
Stefan Schaper, Christian Nielsen, Robin RoslenderInformed by the findings of a follow-up research study of companies originally involved in the Danish Guideline Project (DGP) for intellectual capital statements (ICS), the…
Corporate disclosure of human capital via LinkedIn and ownership structure: An empirical analysis of European companies
Sabrina Pisano, Luigi Lepore, Rita LambogliaThe purpose of this paper is to investigate the relationship between ownership concentration and human capital (HC) disclosure released via LinkedIn.
Forward-looking intellectual capital disclosure in IPOs: Implications for intellectual capital and integrated reporting
Tatiana Garanina, John DumayThis study contributes to intellectual capital (IC) disclosure research. Focussing on reducing the information asymmetry associated with agency theory, the purpose of this paper…
Exploring voluntary external disclosure of intellectual capital in listed companies: An integrated intellectual capital disclosure conceptual model
Elisa Giacosa, Alberto Ferraris, Stefano BrescianiThe purpose of this paper is to create a conceptual model that practically assists companies to produce an effective voluntary external intellectual capital disclosure (ICD) and…
A tool for measuring SMEs’ reputation, engagement and goodwill: A New Zealand exploratory study
Rosalind Heather Whiting, Paul Hansen, Anindya SenThe purpose of this paper is to develop a rating and scoring tool for measuring small and medium enterprises’ (SMEs) reputation, engagement and goodwill (REG), including internet…
The evaluation of core competencies in networks: the network competence report
Francesca Francioli, Massimo AlbaneseThe purpose of this paper is to propose a model to disclose, report, and manage intellectual capital (IC) in a network of companies. To this end, it provides a monetary evaluation…
Analysing and improving the strategic alignment of firms’ resource dynamics
Amir Zakery, Abbas Afrazeh, John DumayThe purpose of this paper is to shed light on improving value creation from intellectual capital (IC) through reducing causal ambiguity and finding effective IC interventions.
![Cover of Journal of Intellectual Capital](/insight/proxy/containerImg?link=/resource/publication/issue/5e7fe578a53f0d4bec368af3ad978795/urn:emeraldgroup.com:asset:id:binary:jic.cover.jpg)
ISSN:
1469-1930Online date, start – end:
2000Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Merrill Warkentin