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...

Purpose: The purpose of this paper is to develop a framework for the strategic management of knowledge resources by analysing various research literatures. Also, it aims to extend the traditional financial focus of organisational performance to include knowledge resources and also provide...

Increasingly, researchers in the field of Intellectual capital (IC) need to be able to justify the specific research methods they use in the collection of the empirical data that they examine to support opinions regarding the merit of different approaches to managing and reporting Intellectual...