... to the existing literature by analyzing the research characteristics deemed important for the publication of a research paper related to intellectual capital in a high quality journal. The study identifies a pattern for the researches published in this field, in order to provide benchmark for further researches...

... for their intellectual capital, capitalizing and amortizing the investment over its useful life. Investment capitalization is compared to the more conventional Generally Accepted Accounting Principles (GAAP) and the newer intellectual capital accounting methods. Design/methodology/approach Scenarios comparing...

...Abdifatah Ahmed Haji; Sanni Mubaraq Purpose This paper longitudinally examines the intellectual capital (IC) disclosure practices of Nigerian banks following the restructuring exercise and the subsequent policy changes in the Banking sector. Design/methodology/approach Content analysis...

...Christian Nielsen; Gunnar Rimmel; Johan Dergård; Kristina Jonäll Purpose The purpose of this paper is to examine the human resources disclosure in Danish Intellectual Capital Statements to determine if these disclosures enhance the comparability of business model performance among companies...

...Michela Cordazzo; Philip G.M.C. Vergauwen Purpose The purpose of this paper is to investigate the extent of intellectual capital (IC) disclosure on the UK biotechnology initial public offering (IPO) prospectuses. The study is based on companies going public on the London Stock Exchange (LSE...

...Gloria H.W. Liu; Eric T.G. Wang Purpose The purpose of the paper is to reflect upon applicability of different intellectual capital (IC) accounting techniques with considerations of accounting motives. This has been achieved by comparing major foci and measurement issues related to two generic...

...Magdi El‐Bannany Purpose The purpose of this paper is to investigate the determinants of the intellectual capital performance of UAE banks over the period 2004 to 2010. Design/methodology/approach Multiple regression analysis was used to test the relationship between the intellectual capital...

... provides an analysis of extant literature and presents a theoretical framework on the relationship between HR, intellectual capital and goodwill. Findings The lack of traction in the progress of accounting for people is due to several factors including tension between employees and management...

...Lidia Galabova; Guy Ahonen Purpose The purpose of this paper is to construct a strategy model based on Intellectual Capital (IC) theory and to demonstrate that it is not purely resource‐based (RBV), but includes many elements that are rooted in the market based view (MBV). The authors' analysis...

...Stefania Veltri; Antonella Silvestri Purpose The purpose of this paper is to examine whether information on intellectual capital (IC) is value relevant for investors and the role played by the single components of IC (human capital, organizational capital, relational capital) in creating firm...

...Rosalind H. Whiting; James Woodcock Purpose This study seeks to examine the presence of voluntary intellectual capital disclosure (ICD) in Australian company reports and the influence of company characteristics (industry type, ownership concentration, listing age, leverage and auditor type) on ICD...

...Ousama Abdulrahman Anam; Abdul Hamid Fatima; Abdul Rashid Hafiz Majdi Purpose This paper aims to examine the effects of intellectual capital (IC) disclosure in the annual reports of listed companies in Bursa Malaysia (BM) on their market capitalization (MCAP). Design/methodology/approach...

...John Dumay; Suresh Cuganesan Purpose Drawing on the concept of intellectual capital (IC) as a complex web of intangible resources, this paper seeks to outline a method for making sense of IC utilising narratives, numbers and visualisations. Design/methodology/approach The paper details the use...

...‐data. The study contributes to the HC literature by providing empirical evidence of the status of HC reporting in a developing country context. Md Habib‐Uz‐Zaman Khan can be contacted at: sumkadu@yahoo.com © Emerald Group Publishing Limited 2010 Human capital Intellectual capital...

... for more critical research into IC and its practices that was made in the 2006 special edition of the Journal of Intellectual Capital (Chaharbaghi and Cripps, 2006) and in the 2009 special edition of Critical Perspectives on Accounting (Mouritsen and Roslender, 2009) and by critical...

...Subhash Abhayawansa; James Guthrie Purpose The purpose of this paper is to review and synthesise current knowledge on the importance of intellectual capital (IC) information to the capital market. Design/methodology/approach The paper is by way of literature review. It reviews the empirical...

... of the intellectual capital phenomenon. In seeking to engage health and wellbeing issues, it may be desirable to consider collaboration with the human resource management profession. Originality/value Health and wellbeing have seldom been recognised as key constituents of human capital. Consequently...

... information to capital markets. Human capital Accounting Intangible assets Intellectual capital Human resource accounting A nation's intangible assets reflect the competencies and capabilities needed for national economic growth (Malhotra, 2003). It has been acknowledged that intangible assets...

...Mahesh Joshi; Daryll Cahill; Jasvinder Sidhu Purpose The purpose of this paper is to examine the intellectual capital (IC) performance of Australian banks for the period 2005‐2007. It also aims to examine the relationship amongst various constituents of IC performance. Design/methodology...

...Habib‐Uz‐Zaman Khan; Mohobbot Ali Purpose The purpose of this paper is to report the findings of a study of intellectual capital (IC) reporting by private commercial banks in the developing economy of Bangladesh, together with the perceptions of a range of stakeholders' with respect...