Over the years, several studies have been conducted to identify the impact of various intellectual capital components on the organizational performances. However, most of these works greatly replicated the applications and uses of different intellectual capital components (human, structural,...

The current economic trend worldwide is for an industrial economy based on tangible assets to convert into a non-tangible economy based on intellectual capital. Lately, a multidimensional view of intellectual capital and its implications on innovation performance have generated renewed research...

The purpose of this paper is to identify to what extent is the information presented by Romanian companies quoted in the Bucharest Stock Exchange, concerning intangible assets, homogenous and what are the intangible assets included in financial reporting. We have also monitored a series of...

Social considerations and potential for innovation in resource and technological exploitation processes have dominated traditional ideas of regional development. Similar to how regional economic progress is sometimes expressed in terms of job creation and rising property prices. An alternate...

Due to the increasing interest on knowledge and intellectual capital management analysis, both by enterprises and researchers, the aim of this work is double: Firstly, to explain what intellectual capital is, as well as present different classification and measuring models for it. Secondly, to...

Purpose – The purpose of this paper is to investigate the factors affecting co-operatives performance by focussing on the roles of its intangible assets which are in the form of intellectual capital and members’ participation. Design/methodology/approach – Questionnaires have been...

Purpose The purpose of this paper is to study the status and trend of intellectual capital disclosures by selected companies in India. Three categories of intellectual capital disclosures across six industry groups were measured. The relation of the three categories of disclosures, i.e. human...