... be contacted at: m.cabrita@fct.unl.pt Competitiveness Data analysis Disclosure Intellectual capital reporting Banking industry Intellectual capital (IC) is the dominating resource in the knowledge-based economy; however, traditional accounting practices only partially recognize the value...

... the evolution and identity of the discipline. Design/methodology/approach Qualitative and quantitative data analysis techniques were applied to determine author distribution, country, individual and institutional‐level productivity rankings, and employed methodologies. Findings It was found...

... Disclosure Annual reports Hong Kong Australia Data analysis For many firms, intellectual capital (IC) represents a significant proportion of total value. However, while the balance sheet of a firm ordinarily shows the historical and book values of a firm's fixed and current assets, it often fails...

... improvement potentials not proportionally for all inputs/outputs but for each input and output separately). Data analysis Intellectual capital Universities Austria In the last few years, management and reporting of intellectual capital (IC) has not only received the attention of private firms...