... disclosure of intellectual capital on financial performance. The main objective of this study is to shed light on the factors that influence the disclosure of RLs. Salma Damak can be contacted at: salma.damak@ucar.tn 29 09 2022 11 06 2023 24 09 2023 26 11 2023 04 12 2023...

...Stefania Veltri; Maria Teresa Nardo Purpose Intangibles are the main value drivers of a firm. This consideration implies that it becomes more and more important/urgent to measure and report intellectual capital. The new reporting statement (intellectual capital report) is not yet commonly used...

...Manuel Castelo Branco; Catarina Delgado; Cristina Sousa; Manuel Sá Purpose The purpose of this paper is to compare the internet and annual reports as media of intellectual capital disclosure (ICD) and analyse its determinants. Design/methodology/approach The paper examines ICD on the internet...

...Ester Oliveras; Catherine Gowthorpe; Yulia Kasperskaya; Jordi Perramon Purpose The purpose of this paper is to contribute to the growing literature field of intellectual capital (IC) by analysing corporate IC disclosures by leading Spanish firms over a three‐year period from 2000 to 2002...

...Nando Malmelin Purpose The purpose of this paper is to develop a new model of communication capital which addresses the current challenges of corporate communications within the framework of intellectual capital research. Design/methodology/approach Modelling corporate communications from...