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Intellectual capital : current issues and policy implications

Citations

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Cited by:

  1. Eungchan Kim & Young Seok Ock & Seung-Jun Shin & Wonchul Seo, 2018. "An Approach to Generating Reference Information for Technology Evaluation," Sustainability, MDPI, vol. 10(9), pages 1-19, September.
  2. de Villiers, Charl & Sharma, Umesh, 2020. "A critical reflection on the future of financial, intellectual capital, sustainability and integrated reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 70(C).
  3. Faris Nasif AL-SHUBIRI, 2013. "The Impact of Value Added Intellectual Coefficient Components on Financial Health," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 14(3), pages 459-472, July.
  4. Olunifesi Adekunle Suraj, 2016. "Managing Telecommunications for Development: An Analysis of Intellectual Capital in Nigerian Telecommunication Industry," Journal of Information & Knowledge Management (JIKM), World Scientific Publishing Co. Pte. Ltd., vol. 15(01), pages 1-30, March.
  5. Faris Nasif ALSHUBIRI, 2013. "Exploring the Relationship between Human Capital Investment and Corporate Financial Performance of Jordanian Industrial Sectors," Economia. Seria Management, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 16(2), pages 277-285, December.
  6. Stanley C. W. Salvary, 2003. "Financial accounting information and the relevance/irrelevance issue," Global Business and Economics Review, Inderscience Enterprises Ltd, vol. 5(2), pages 140-175.
  7. Justyna Patalas-Maliszewska & Hannes Werthner, 2010. "The Method for Assessing and Forecasting Value of Knowledge in SMEs – Research Results," Contemporary Economics, University of Economics and Human Sciences in Warsaw., vol. 4(3), October.
  8. Prusak Rafał, 2014. "Influence of selected strategic variables on the development of the intellectual capital of an enterprise," Management, Sciendo, vol. 18(1), pages 1-14, May.
  9. Richard Petty & Suresh Cuganesan, 2005. "Voluntary Disclosure of Intellectual Capital by Hong Kong Companies: Examining Size, Industry and Growth Effects Over Time," Australian Accounting Review, CPA Australia, vol. 15(36), pages 40-50, July.
  10. Martin Falk, 2016. "Austria 2025 – Corporate Investment in Austria. Stylised Facts, Impacts, Determinants and Investment Policies," WIFO Studies, WIFO, number 59183.
  11. Prusak Rafał, 2017. "The impact of the level of market competition intensity on enterprises activities in area of intellectual capital," Management, Sciendo, vol. 21(2), pages 49-61, December.
  12. Urszula Słupska & Zbigniew Drewniak & Rafał Drewniak & Robert Karaszewski, 2022. "Building Relations between the Company and Employees: The Moderating Role of Leadership," Sustainability, MDPI, vol. 14(14), pages 1-14, July.
  13. Mutalib Anifowose & Hafiz Majdi Abdul Rashid & Hairul Azlan Annuar, 2017. "Intellectual capital disclosure and corporate market value: does board diversity matter?," Journal of Accounting in Emerging Economies, Emerald Group Publishing Limited, vol. 7(3), pages 369-398, August.
  14. Dicu Roxana-Manuela, 2011. "The Transparency In The Reporting Of Intellectual Capital: Between The Management Responsibility And The Stakeholders' Requirements," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 609-615, July.
  15. Ahmad Sujan & Indra Abeysekera, 2007. "Intellectual Capital Reporting Practices of the Top Australian Firms," Australian Accounting Review, CPA Australia, vol. 17(42), pages 71-83, July.
  16. Filippo Vitolla & Nicola Raimo & Michele Rubino, 2020. "Gli effetti della cultura nazionale sulla qualit? della disclosure del capitale intellettuale nel contesto dell?Integrated Reporting," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2020(1), pages 137-160.
  17. S. A. Lipina & S. A. Lochan & D. V. Fedyunin & V. V. Bezpalov, 2017. "Government Promoting Communication Tool in Innovation Development of Companies," European Research Studies Journal, European Research Studies Journal, vol. 0(4B), pages 536-547.
  18. R. G. Walker, 2009. "Discussion of Lev, Radhakrishnan and Zhang," Abacus, Accounting Foundation, University of Sydney, vol. 45(3), pages 299-311, September.
  19. Martin Falk, 2013. "New Empirical Findings for International Investment in Intangible Assets. WWWforEurope Working Paper No. 30," WIFO Studies, WIFO, number 46891.
  20. Diego Matricano, 2018. "Grey vs. Young Entrepreneurs: Are They Really That Different in Terms of Entrepreneurial Intentions? Empirical Evidence from Italy," International Journal of Business and Management, Canadian Center of Science and Education, vol. 13(2), pages 1-76, January.
  21. Niamh Brennan, 2001. "Reporting intellectual capital in annual reports : evidence from Ireland," Open Access publications 10197/2918, Research Repository, University College Dublin.
  22. Giuliana Birindelli & Paola Ferretti & Helen Chiappini & Andrea Cosentino, 2020. "Intellectual Capital Disclosure: Some Evidence from Healthy and Distressed Banks in Italy," Sustainability, MDPI, vol. 12(8), pages 1-20, April.
  23. Guthrie, James & Ricceri, Federica & Dumay, John, 2012. "Reflections and projections: A decade of Intellectual Capital Accounting Research," The British Accounting Review, Elsevier, vol. 44(2), pages 68-82.
  24. Alan Clardy, 2021. "What Does HR Manage? Workforce Measurement and Control," Merits, MDPI, vol. 1(1), pages 1-18, May.
  25. Pavel Pavlovich Vetrenko & Elena Alexandrovna Chernysheva & Irina Yrievna Levitina & Olga Vasilevna Voronkova & Dariya Georgievna Mikheeva, 2017. "Encouraging Employees to Increase the Labor Intellectualization Level as a Factor of Evolution of the Intellectual Capital," European Research Studies Journal, European Research Studies Journal, vol. 0(4A), pages 568-577.
  26. Elizabeth Webster & Paul H. Jensen, 2006. "Investment in Intangible Capital: An Enterprise Perspective," The Economic Record, The Economic Society of Australia, vol. 82(256), pages 82-96, March.
  27. Nguyen Thi Minh Phuong & Thai Hoang Quoc & Le Van Cup & Le Thi Kim Lien, 2020. "Factors influencing students’ startups intention – a case study at universities in Ho Chi Minh City," Zbornik radova Ekonomskog fakulteta u Rijeci/Proceedings of Rijeka Faculty of Economics, University of Rijeka, Faculty of Economics and Business, vol. 38(2), pages 537-562.
  28. Mohamed Sherif & Mahmoud Elsayed, 2016. "The Impact Of Intellectual Capital On Corporate Performance: Evidence From The Egyptian Insurance Market," International Journal of Innovation Management (ijim), World Scientific Publishing Co. Pte. Ltd., vol. 20(03), pages 1-47, April.
  29. Hyongmook Cheong & Boyoung Kim & Ivan Ureta Vaquero, 2023. "A Data Valuation Model to Estimate the Investment Value of Platform Companies: Based on Discounted Cash Flow," JRFM, MDPI, vol. 16(6), pages 1-17, June.
  30. Madugba Joseph Ugochukwu & Egbide Ben-Caleb & Uzondu Anoruoh Paul & Oparah Vivian Iheaku & Adesola Deborah Ayomide, 2023. "Intellectual Capital Value Addition and the Efficient Assets Management of Listed Manufacturing Firms in Nigeria," Folia Oeconomica Stetinensia, Sciendo, vol. 23(2), pages 241-260, December.
  31. Marina A. Oskolkova & Petr A. Parshakov, 2013. "Company intangibles: creation vs absorption," HSE Working papers WP BRP 25/FE/2013, National Research University Higher School of Economics.
  32. Sunarti Halid & Huang Ching Choo & Kalsom Salleh, 2018. "Intellectual Capital Management: Pathways to Sustainable Competitive Advantage," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 8(4), pages 1103-1119, April.
  33. Parshakov, Petr & Zavertiaeva, Marina, 2017. "Companies intangibles: Unique versus generic," International Review of Economics & Finance, Elsevier, vol. 49(C), pages 266-275.
  34. McPhail, Ken, 2009. "Where is the ethical knowledge in the knowledge economy?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(7), pages 804-822.
  35. Michalczuk Grażyna & Fiedorczuk Julita, 2018. "National Intellectual Capital Taxonomy," Economics and Business, Sciendo, vol. 32(1), pages 89-101, May.
  36. Saira Begum & Muhammad Ashfaq & Kaveh Asiaei & Khuram Shahzad, 2023. "Green intellectual capital and green business strategy: The role of green absorptive capacity," Business Strategy and the Environment, Wiley Blackwell, vol. 32(7), pages 4907-4923, November.
  37. Elwira Gross-Gołacka & Marta Kusterka-Jefmańska & Bartłomiej Jefmański, 2020. "Can Elements of Intellectual Capital Improve Business Sustainability?—The Perspective of Managers of SMEs in Poland," Sustainability, MDPI, vol. 12(4), pages 1-23, February.
  38. Camelia Oprean-Stan & Sebastian Stan & Vasile Brătian, 2020. "Corporate Sustainability and Intangible Resources Binomial: New Proposal on Intangible Resources Recognition and Evaluation," Sustainability, MDPI, vol. 12(10), pages 1-23, May.
  39. Tibor TARNÓCZI & Edina KULCSà R, 2021. "Comparative Analysis Of Value Added Intellectual Capital At Small And Medium Enterprises," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 30(2), pages 260-271, December.
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