Purpose – The purpose of this paper is to investigate if human capital information voluntarily provided by German companies is value‐relevant. Design/methodology/approach – By means of word‐based content analysis, human capital information is extracted from German companies’ annual...

Purpose – The purpose of this paper is to evaluate the links between intellectual capital sub-components and organizational performance in small and medium enterprises (SMEs) operating in the electrical and electronics manufacturing sector in Pakistan. Design/methodology/approach – Data were...

Purpose – People live and work in a world where they do not have complete knowledge and, as a result, they make use of rumours, beliefs and assumptions about relevant areas of concern. The term counter-knowledge has been used to refer to knowledge created from unverified sources. The purpose...

Purpose The purpose of this paper is to define the contribution of intellectual capital (IC) of the board of directors (BDs) in generating IC of a company, to develop a definition of the IC of the BDs, as well as two of its major elements: human capital (knowledge, skills, and experience of...

Purpose Over the last three decades, the role of intellectual capital (IC) in ensuring an organization’s competitiveness has increased significantly. The purpose of this paper is to analyse and evaluate the evolution of the concept of (IC) by showing its transformation from resource to...

Purpose – The purpose of this paper is to provide new evidence, made possible by human capital data that became available after IFRS adoption, on the productivity of intellectual capital and its components. These productivity measures are modelled to determine their value-relevance in the...

Purpose – Based on the literature devoted to family firms and the intellectual capital-based view of the firm, the purpose of this paper is not only to identify the most important human capital intangibles owned by family firms but also to show a number of indicators that can help measure...

Purpose According to an emerging research trend, which seeks to apply the concept of intellectual capital (IC) to the field of entrepreneurship, the purpose of this paper is to test whether IC can affect the start-up expectations of aspiring entrepreneurs. Design/methodology/approach Binary...

Purpose The purpose of this paper is to measure the separate and interrelated effects of three aspects of intellectual capital (human, social and organizational capital) on innovation generation and adoption. Design/methodology/approach Data were collected from 318 respondents’ of chemical...

Purpose – The purpose of this paper is to identify relevant gaps in human capital (HC) related to innovation performance, which might be the basis for creation of more effective innovation strategies. Design/methodology/approach – The proposed approach contains the following four steps: HC...