The shifting of the economy from manufacturing-based to knowledge-based has raised the importance of Intellectual Capital (IC) in the business value creation process. Although IC has been recognized in integrated reports, limited information about it is still reported in traditional financial...

Keeping in view the growing importance of Intellectual Capital (referred to as IC), there was a need to combine all the studies together for the benefit of proper understanding of the concept. The paper presents a structured literature review for 10-year period (2009-2018) of the dataset of 226...