Companies around the world are recognizing the importance of intellectual capital (IC) and its significant contribution towards adding higher value to its products or services. The objective of the study is to examine the IC disclosure practices of the top 20 profit‐making public listed...

Purpose – This paper replicates and extends the Bontis research on intellectual capital (IC) disclosures in Canadian companies and also elaborates on the Beaulieu et al. research on disclosures by Swedish firms. Design/methodology/approach – The paper studies IC disclosures by French...

Purpose – Research on the use/disclosure of intellectual capital (IC) information by sell‐side analysts, using content analysis of their reports, is growing. This paper aims to establish the importance of this perspective in understanding the role of IC in communicating firm value, to...

Purpose – The purpose of this paper is to analyse the increasing attention to universities and research organizations at political level and the growing implementation in these institutions of intellectual capital (IC) management and reporting mechanisms, traditionally used by private...

Purpose – The purpose of this paper is to compare intellectual capital disclosure in the prospectus of an initial public offering (IPO) with the intellectual capital disclosure in the subsequent annual report. The first objective was to investigate whether companies make a commitment toward...

Purpose – The aim of this paper is to explore how managers are mobilising IC items when approaching their investors and analysts. To this date, there is a lack of knowledge surrounding the translation processes of IC, from corporate disclosures to the capital market. Little is known of how...