Purpose – The purpose of this paper is to review and synthesise current knowledge on the importance of intellectual capital (IC) information to the capital market.Design/methodology/approach – The paper is by way of literature review. It reviews the empirical research literature from...

By analysing the organsiation's management challenges and activities from an IC perspective, the research study made visible the organisation's invisible sources of value creation and identified inconsistencies in the enactment of knowledge resources. The ICVC framework proved particularly...

This study is motivated by a desire to extend the literature into investigations of crossborder comparisons of Intellectual Capital Disclosure practices. It is hoped that identifying differences in types of reporting and variations in reporting frequency will lead to a greater understanding of...

Intellectual Capital Reporting (ICR) is located high on the agenda of government, concerned with the establishment of guidelines and positioning their nation-states as 'knowledgeeconomies' on the global landscape. Voluntary guidelines have been established in certain jurisdictions while others...

This paper reports the results of an empirical investigation into the intellectual capital reporting (ICR) practices of UK companies in four distinct sectors. It differs from prior ICR studies in that it analyses a wide range of external corporate reporting media for their IC content. It finds...

The aim and purpose of this paper is to present the authors‟ viewpoints regarding three misguided beliefs concerning Intellectual Capital (IC); (i) IC definition, (ii) IC categorization and (iii) IC reporting framework. More specifically, due to the fact that general agreement on these aspects...

The national intellectual capital of Indonesia was the worst among five major Southeast Asian countries (Lin, Edvinsson, Chen, & Beding, 2014). To overcome this issue, President Joko Widodo provides his direction and commitment in the development of human capital in Indonesia (World Economic...

The purpose of this study is to examine the intellectual capital disclosure (hereafter: ICD) among the Greek listed companies and compare this level of disclosure among companies of different sector and capitalisation. For this reason, a content analysis of 49 companies' annual reports was...

Intellectual capital has gained increasing attention, and its importance has been acknowledged widely including in Indonesia. Despite the importance of intellectual capital, several researchers emphasise the limitation of such studies in non-developed countries. Furthermore, the majority of...

To ascertain the status of intellectual capital reporting in a developing nation, this pioneering study examined annual reports of top 30 companies by market capitalization listed in the Colombo stock exchange, Sri Lanka in 1998/1999. They were analyzed using content analysis and data were...