...Tzong‐Ru Lee; Goran Svensson; Shiou‐Yu Chen Purpose The purpose of this paper is to identify and prioritize the measures of intellectual capital (IC) of e‐learning service companies that ultimately influence firms' competitive advantages. Design/methodology/approach Through focus group...

... is measured by examining if the information is quantitative, since quantification of the information provides a more precise and convincing message. Second, we will try to enhance our knowledge of the intellectual capital disclosure quality by assessing whether there is a relationship between certain...