Purpose – The purpose of this paper is to examine the effect of board size on firms disclosing more, rather than less, strategic and tactical intellectual capital resources using the top 26 of the 52 firms ranked by the Nairobi Stock Exchange for market capitalization in 2002 and in 2003. This...

The concept of intellectual capital (IC) was introduced by Leif Edvinsson in 1997 in the long Planning journal. 2019 marks since 22 years from that article. This centenary has motivated us to review the literature on the IC for highlighting the various research questions that relates to current...