Cover -- Editorial advisory board -- Guest editorial -- Intellectual capital disclosure:a structured literature review -- Involuntary disclosure of intellectual capital: is it relevant? -- Killing the balanced scorecard to improve internal disclosure -- Social media networks as drivers for...

Covers -- Strategic and Editorial advisory boards -- Guest editorial -- Developing trust through stewardship -- The influence of integrated reporting and internationalisation on intellectual capital disclosures -- Improving integrated reporting -- An intellectual capital ontology in an...

You may be surprised to discover that millions of dollars in revenue are sitting, undiscovered, inside your own organization. Follow the authors as they walk you through different areas of your business to discover the untapped potential of “forgotten” intangible assets that may already...

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...

Substantial differences between company book values and market values indicate the presence of assets not recognised and measured in company balance‐sheets. Intellectual capital assets account for a substantial proportion of this discrepancy. At present, companies are not required to report on...

This study reports the results of an empirical examination of Australian annual reporting of intellectual capital. The findings suggest that the development of a model for reporting intangibles is piecemeal and not widely spread. The outcomes of our exploratory investigation are threefold....

A methodology (based on multi‐dimensional scaling and mathematical statistics) is introduced that reduces the high dimensionality of “IC‐differencing components” into a 3‐D dimensional representation – the digital IC‐landscape. Building and maintaining a digital IC‐landscape...

Intellectual capital is the cornerstone of corporate success in the new economy. This article will discuss the meaning, measurement, and management of intellectual capital. It discusses the forces driving the concern about intellectual capital and how one company, Intel Corporation, has been...

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...

There is a dramatic increase in the number of companies whose value lies largely in their intangible assets; with relatively little or no value associated with their tangible assets. Traditional methods of valuation, based on accounting principles, where the value of the firm’s assets is a...