Purpose: This study contributes to intellectual capital (IC) disclosure research. Focusing on reducing the information asymmetry associated with agency theory, it investigates the extent to which managers and owners disclose IC in initial IPO prospectuses. In particular, it examines the...

The collapse of communist states in the 1980s and 1990s brought about sweeping changes to most socioeconomic aspects of the former Soviet Bloc countries. It has also in numerous ways - influenced factors relevant to IC sustainability and growth. While the overwhelming majority of reforming...

Purpose – The purpose of this paper is to offer a personal critical reflection on the future of intellectual capital (IC) based on my experience as an IC researcher, author, editor, teacher and practitioner. Design/methodology/approach – Offers a first-hand reflection on the future of IC,...