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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...
Persistent link: https://www.econbiz.de/10013041735
This e-book aims to introduce the large EIASM Workshop on "Visualising, Measuring, and Managing Intangibles and Intellectual Capital" held at the University of Ferrara (18-20 October 2005) that has originated this issue; the papers selected amongst those most representative and promising...
Persistent link: https://www.econbiz.de/10012673531
Covers -- Editorial advisory board -- Guest editorial -- Identifying future directions for IC research in education: a literature review -- Ten years of using knowledge balance sheets in Austrian public universities -- Human capital loss in an academic performance measurement system --...
Persistent link: https://www.econbiz.de/10013041459
Purpose This study examines the impact of corporate social responsibility (CSR) on innovation, considering the role of … analysis explores the direct effect of CSR and intellectual capital on innovation, the effect of CSR on intellectual capital …, and the mediating effect of intellectual capital on the relationship between CSR and innovation. Design …
Persistent link: https://www.econbiz.de/10015351099
This e-book is inspired by our recent review of the IC literature in Guthrie et al. (2012, p. 74) in which we found that the public sector is one of the least addressed areas of IC research. This is surprising considering that the public sector contributes a significant proportion of GDP in most...
Persistent link: https://www.econbiz.de/10012679135
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...
Persistent link: https://www.econbiz.de/10012685981
Persistent link: https://www.econbiz.de/10014472930
innovation, there is much to support the assertion that IC is instrumental in the determination of enterprise value and national …
Persistent link: https://www.econbiz.de/10014875214
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...
Persistent link: https://www.econbiz.de/10014875219
The rise of the “new economy”, one principally driven by information and knowledge, international competitiveness and changing patterns of interpersonal activities is attributed to the increased prominence of intellectual capital (IC) as a management and research topic. There is indeed much...
Persistent link: https://www.econbiz.de/10014875235