Purpose – The paper seeks to develop an original monetary model for evaluating employees of a company. Employees are an important element of the business process. However, apart from their role as a means of production, their value is not disclosed on the assets side of the classical...

Purpose – The purpose of this paper is to examine the points of convergence between intellectual capital and corporate responsibility reports with a focus on human capital issues. Design/methodology/approach – To investigate this degree of integration the paper analyzes the common elements...

Purpose – This study sets out to examine whether small and mid‐cap fund performance is related to fund manager human capital characteristics including tenure, investment experience, education (MBA designation), professional training (CFA), and gender. Design/methodology/approach – Based on...

Purpose – The literature shows several intellectual capital models. Nevertheless, there is little empirical evidence about the building blocks that form intellectual capital in practice. The purpose of this paper is to test the widespread categorization of human capital, structural capital,...

Purpose – The purpose of this paper is to respond to the increasing pressure on financial markets to more systematically value the intangible assets in listed firms. Design/methodology/approach – Using qualitative research techniques on the trading floor of Merrill Lynch Investment Bank in...

Purpose – The purpose of this paper is to investigate the association between annual report human capital (HC) disclosures and HC management practices. Design/methodology/approach – The paper used two sets of data. Disclosure data were collected from annual reports. Data on management...

Purpose – The purpose of this paper is to investigate the determinants of intellectual capital performance in the UK banks over the period 1999‐2005. Design/methodology/approach – Multiple regression analysis is used to test the relationship between the intellectual capital performance as...

Purpose – The purpose of this paper is to develop an analytical framework that links the expenditures on human capital to the resulting long‐term benefits, and thus provide a model for reporting human capital on balance sheets. The framework identifies different kinds of accounting...

Purpose – How can organisations and their key stakeholders, including the financial markets, benefit from the increased understanding of the role of intangibles in value creation in listed firms? One response is to challenge the finance industry to create innovative investment products based...

Purpose – Causal models have been used in recent intellectual capital research studies to better understand the various outcomes of antecedent configurations of intangible asset components. These studies have been conducted in various industry sectors including insurance, healthcare, banks,...