... The results reflect the limited implementation of intellectual capital practices and understanding of knowledge as a financial tool for executives and employees. Based on the above, an attempt was made to formulate the questions for the careful identification of the factors. Practical implications Rapid...

...Ayman Wael AL-Khatib Purpose The purpose of this study is to identify the impact of intellectual capital on the innovation performance of the Jordanian banking sector and identify the moderating role of big data analytics. Design/methodology/approach For this study's purposes, 333...

...Maria Krambia Kapardis; Manuel Castelo Branco; Catarina Delgado; Manuel Sá; Cristina Sousa Purpose The purpose of this paper is to analyse annual reports as media of intellectual capital disclosure (ICD) by Portuguese listed companies and to evaluate size, industry and time effects on disclosure...