Purpose – The purpose of this paper is to examine a number of key issues relating to intellectual capital disclosure by addressing some of the strengths, weaknesses and gaps of the extant research. Design/methodology/approach – The paper begins by examining the definitions of intellectual...

Purpose – This paper aims to examine the patterns of intellectual capital reporting (ICR) of large listed firms in a developing nation, Sri Lanka. The aim of this study is to highlight the differences in ICR practice between developing and developed nations. Design/methodology/approach – The...

Purpose – The purpose of this paper is to investigate the intellectual capital (IC) disclosure trends and disclosure category differences of top 20 listed firms in a developing nation, Sri Lanka, and moderately developed nation, Singapore. The paper aims to highlight the differences in IC...

Purpose – This study sets out to examine how organizational characteristics are related to intellectual capital and how these variables are different between Canadian and Middle East contexts. Design/methodology/approach – A questionnaire was developed to measure the four major study...

Measuring intellectual capital is a growing area of interest in the knowledge management field. Metrics are being developed and applied by some organizations, but there needs to be more research throughout the international community to better define these measures. One limitation of the current...

The rise of the “new economy”, one principally driven by information and knowledge, is attributed to the increased prominence of intellectual capital (IC) as a business and research topic. Intellectual capital is implicated in recent economic, managerial, technological, and sociological...

This article attempts to contribute to the development of a positive theory on the management of intangibles by building a model that describes the process followed by business firms willing to implement a system for the management of intangibles. The study reveals that companies usually take...

To manage intangible assets such as knowledge is perceived as an important capability for competition. One of the main matters for managing knowledge resources is diffusion of knowledge within organizations. Knowledge management needs different forms according to the possibility to code...

A conversation with Hubert Saint‐Onge, senior vice‐president for Strategic Capabilities at Clarica Life Insurance Company focusing on knowledge strategy and its implementation at Clarica, a large, knowledge‐driven financial services organization, where intangible assets are the most...

Contends that the current treatment of intellectual capital possessed by organizations (either knowledge intensive or otherwise) has been somewhat superficial. For instance, the terms “intellectual” assets and “intangible” assets have often been used interchangeably, although a case can...