Connecting the dots: a proposal to frame the debate around cultural initiatives and sustainable development -- The micro level of analysis -- Aligning Market Strategies, Digital Technologies, and Skills: Evidence from Italian Museums -- Exploring the Financial Strategies of Private Museums. The...

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...

Cover -- Editorial advisory board -- Guest editorial -- Intellectual capital disclosure:a structured literature review -- Involuntary disclosure of intellectual capital: is it relevant? -- Killing the balanced scorecard to improve internal disclosure -- Social media networks as drivers for...