Purpose – The purpose of this paper is to examine the reasons for and outcomes of the rhetoric of disclosures of human capital (HC) management practices and to discuss how disclosures could be changed to be more meaningful and appropriate in practice. Thus, the research question of interest to...

Purpose – The purpose of this paper is to examine an alternative way by which firms can disclose their intellectual capital to external stakeholders who have an influence on their share price. Design/methodology/approach – The paper shows that, by applying the empirical “event studies”...

Purpose – The purpose of this paper is to answer the question “What are the barriers to the use of IC concepts?” by discussing and critiquing two contemporary grand theories about IC, being market‐to‐book ratios as a representation of IC and that disclosing IC leads to greater...