Purpose – The purpose of this paper is to present a framework that is developed for analysis of intellectual capital transformation into companies’ value, including an identification of the key factors of this process. Design/methodology/approach – The paper employs intellectual capital on...

Purpose: This study suggests an alternative to confirmatory content analysis (CA) and empirically demonstrates that explorative CA enables new insights into the mechanism of intellectual capital (IC) disclosure. In so doing, this research contributes to both methodological and empirical...

Purpose: Focusing on managerial problems related to the measurement of intangibles, this paper develops and validates a hedonic-pricing methodology for the evaluation of the intangible resources of companies obtaining their shadow prices. Design/methodology/approach: The paper adapts a...

Purpose This study explores the strategies adopted by companies during the economic crisis of 2008-2009. It investigates whether it is reasonable for companies to intensify their investment in intangibles during recession periods. The purpose of this paper is to find empirical evidence that...

Purpose – The purpose of this paper is to reveal and empirically validate a new typology of company strategic profiles regarding intangible resources. Design/methodology/approach – The study is carried out in three steps. The first stage comes to identify the coordinates of intangibles in...