... to investigate the implications of their use. However, there needs to be more research contributions relating to the financial benefits of using social media for IC disclosure (ICD). This study aims to bridge this gap by analyzing, under the lens of signaling theory, the effect of ICD through Twitter on firm...

... a comprehensive sample of 1,021 articles extracted from the Scopus database. Findings The findings of the SLR show that the existing literature focuses on seven research areas: IC and public sector; IC university and education; IC evaluation method; internal and external IC disclosure; IC and CSR; management...

... influence on stock price crash risk so that the aspects of IC are obscured. Originality/value This research provides new information that IC disclosure in the stock market needs to include knowledge of the volatility of stock prices in order to reveal stock price crash risk. © Emerald Publishing...

... and rigorous analysis of the fields and research streams interrogated by the JIC over the last 20 years and offers potential topics for future research, which could stimulate authors and inspire advancements in research for years to come. Intellectual capital Bibliometric Human capital Disclosure...

...Yolanda Ramírez; Ángel Tejada; María Pilar Sánchez Purpose This paper aims to investigate the extent of intellectual capital disclosure (ICD) through websites and social media in Spanish local government (SLG) and analyze the factors that explain their disclosure. Design/methodology/approach...

...Nnachi Egwu Onuoha; Grace Nyereugwu Ofoegbu; Regina Gwamniru Okafor; Vincent Aghaegbunam Onodugo Purpose The purpose of this paper is to investigate the extent and quality of voluntary intellectual capital disclosure (ICD) by deposit money banks (DMBs) in Nigeria. Design/methodology/approach...

...Antonio Salvi; Filippo Vitolla; Nicola Raimo; Michele Rubino; Felice Petruzzella Purpose The purpose of this study is to examine the impact of intellectual capital disclosure on the cost of equity capital in the context of integrated reporting, which represents the ultimate frontier in the field...

...Petr Parshakov; Elena Shakina Purpose This study suggests an alternative to confirmatory content analysis (CA) and empirically demonstrates that explorative CA enables new insights into the mechanism of intellectual capital (IC) disclosure. In so doing, this research contributes to both...

...Yolanda Ramírez; Ángel Tejada Purpose The purpose of this paper is to investigate the extent and quality of online intellectual capital (IC) disclosure released via websites and social media in relation to university stakeholders’ information needs in Spanish public universities. In addition...

...Francesca Manes Rossi; Giuseppe Nicolò; Paolo Tartaglia Polcini Purpose The purpose of this paper is to explore a new way to disclose intellectual capital (IC) in universities through their websites. Going beyond traditional tools used for intellectual capital disclosure (ICD), this study aims...

...Christine Reitmaier; Wolfgang Schultze Purpose Enhanced business reporting (EBR) seeks to address the information needs of investors when making company valuations for investment decisions. The purpose of this paper is to analyze the relevance for market valuation of EBR disclosures...

...Maria do Rosário Meireles Ferreira Cabrita; Maria de Lurdes Ribeiro da Silva; Ana Maria Gomes Rodrigues; María del Pilar Muñoz Dueñas Purpose The purpose of this paper is to investigate the level of intellectual capital (IC) awareness among Portuguese bank managers and which disclosure techniques...

...Abdifatah Ahmed Haji; Mutalib Anifowose Purpose The purpose of this paper is to explore the implications of IR reforms in South Africa on corporate disclosure practices of South African companies. In particular, the authors explore initial trends in corporate disclosures following the adoption...

...) disclosure by universities. The purpose of this paper is to investigate the amount and nature of voluntary IC disclosure in Italian universities and to gauge the opinion of university managers on IC managing and reporting. Design/methodology/approach The study applies content analysis and a survey...

... industry, and the way in which Skype set the standards for internet-based phone services over a decade ago. Such disruptions (Christensen and Raynor, 2013) radically alter the IC that creates value in a given industry. Hence, this is also expected to alter the management disclosures and managerial...

...Elisa Giacosa; Alberto Ferraris; Stefano Bresciani The purpose of this paper is to create a conceptual model that practically assists companies to produce an effective voluntary external intellectual capital disclosure (ICD) and valorises both the company’s and the stakeholders’ role...

...) reporting, largely informed by an accounting perspective, towards IC-related disclosures. The paper draws on data obtained from 21 semi-structured interviews with respondents in 16 companies. The respondents were contacted following a genealogical exercise carried out on the 102 companies involved...

...Qianyu Wang; Umesh Sharma; Howard Davey Purpose – The purpose of this paper is to examine the extent and quality of voluntary intellectual disclosures by information technology (IT) companies of China and India. Design/methodology/approach – The research method adopted for this study...

... seminally questions the comparability of the results of prior studies due to differences in the IC research frameworks. Disclosure Intellectual capital Narratives Content analysis Research framework This study is structured as follows. In Section 2, the literature on IC is reviewed focusing...

... prospectuses was used for 331 firms underwent listing between 2002 and 2008. The extent of disclosure was computed by applying the disclosure index of Bukh et al. (2005). Findings – Of the five firm characteristics examined, there is a direct relationship between the firm’s financial performance...