Purpose – The purpose of this paper is to reflect on the overall contribution made by the papers presented in this special edition of the Journal of Intellectual Capital . Design/methodology/approach – This article is an editorial based on the author's reflections of the papers presented in...

Purpose – The purpose of this paper is to examine intellectual capital research (ICR) methods and critically analyse how they have been utilised. The data set for this analysis is based on examining IC papers published in specialist IC and important generalist accounting journals from the...

Purpose: The integrated reports published by companies vary significantly in quality in spite of them claiming to be compliant with the integrated reporting (IR) Framework issued by the International Integrated Reporting Council (IIRC). The purpose of this paper is to develop and apply a...

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 describe a methodology that enables the generation of valid and reliable inferences on what and how intellectual capital (IC) information is communicated by sell‐side analysts in their research reports. Design/methodology/approach – The method...

Purpose – The purpose of this paper is to investigate what and how intellectual capital information (ICI) conveyed through analyst reports varies by the type of stock recommendation. It draws on the theory of impression management. Design/methodology/approach – Content analysis is used to...

Purpose: While intellectual capital (IC) accounting research has concentrated on private enterprise, it is also germane to the public sector given pressures to create government business enterprises. However, despite the impetus for change, IC accounting is not a widespread practice in any...

Purpose: The purpose of this paper is to investigate the relationship between intellectual capital (IC) and sustainability using practitioners’ perspectives and by developing an analysis of comments and practices published in 1,651 blog posts in one of the leading sources of sustainability...