... re-use rights only Circular economy Sustainable supply chain Manufacturing industry Gulf cooperation council Intangible assets Economic performance The knowledge-based view of the firm (Grant, 1997) positions intangible resources such as skills, routines and relationships...

... This research contributes to the development of regulations aimed at enhancing the disclosure of IC and intangible assets, thereby reducing potential information asymmetries between book and market values and providing insights for institutional investors and policymakers. Originality/value National...

... answers the call for further research on the relationship between financial information and sustainability information to highlight their joint perspectives quantitatively. Intangible assets Intellectual capital Intellectual capital disclosure Integrated reporting Integrated thinking Integrated...

... Performance Measurement Intellectual capital Intangible assets Business uncertainty Turbulent environments Systematic review Intellectual capital (IC) has enjoyed considerable attention in research and practice for over 3 decades. The current economy, which is highly competitive and digitized...

..., the Interbrand methodology can be applied. This is important both from a marketing and financial standpoint; especially considering the specificity of the banking market. Additionally, it is the brand, as an intangible asset, which appears to be key to strategies differentiating and establishing...

... Intangible assets The Journal of Intellectual Capital (JIC) is an international journal committed to the exploration of the roles and importance of intellectual capital (IC) in organizations. As stated in the journal's mission statements, its core research stream seeks to discover innovative...

... of intangible assets that allows firm to generate added value (Reed et al., 2006). Scholars identified three components of IC: human capital (HC), which embodies the knowledge, talent and experience of employees (Bontis and Fitzenz, 2002); structural capital (SC), which represents the codified...

... at: fabiofiano1@gmail.com 09 12 2019 23 03 2020 19 05 2020 06 07 2020 © Emerald Publishing Limited 2020 Emerald Publishing Limited Licensed re-use rights only Intellectual capital Intangible assets key money Fashion industry Valuation Competitive strategy Over...

... and organizational learning theory of the firm, the authors empirically modeled the relationship between BGD and FP through a mediation mechanism of firm-level ICE to fill the void in the literature. Firm performance Intangible assets Board gender diversity Intellectual capital efficiency Over...

... projects of the centres. To achieve this aim, the paper investigates the different models for the valuation of intangible assets. Design/methodology/approach The paper presents a single case study and focusses on creating a useful IC valuation model for the centre, using existing methods and frameworks...

... to gain better understanding of the innovation in the informal economy, and to support innovation policy in African countries and beyond. Africa Innovation Intangible assets Informal economy Intellectual property Innovation metrics Innovation happens everywhere, in the formal...

...Leonard Nakamura The consequence has been that, in the leading economies, creativity became far more important than physical capital in launching and maintaining a great corporation. In the USA, investments in creativity – in intangible assets such as copyrights, patents, brands – exceeded...

... rights only According to the OECD (2011, 2013, 2016), investment in intangible assets has been responsible for labour productivity growth in developed economies, such as the USA, Japan and the European Union. The same organisation further states that the World Bank estimates that the predominant...

... Intellectual capital Business performance Intangible assets Value added intellectual capital The growth of most developed economies in recent decades is derived mainly from technologies related to knowledge and information production and dissemination. These technologies, which first appeared...

...William Forte; Jon Tucker; Gaetano Matonti; Giuseppe Nicolò Purpose The purpose of this paper is to investigate the relationship between intellectual capital (IC), measured in terms of the market to book (MTB) ratio, and potential key determinants of IC value such as intangible assets (IA...

...Francisca Castilla-Polo; Consuelo Ruiz-Rodríguez Purpose In this paper, the authors analyze the use of content analysis in disclosing voluntarily information on intangible assets, the intangible assets disclosures (IAD). The purpose of this paper is to conduct a structured literature review (SLR...

...Marilei Osinski; Paulo Mauricio Selig; Florinda Matos; Darlan José Roman Purpose The competitive model has changed. In this context, society entered into an era in which intangible assets are the greatest assets of a company. However, some gaps and uncertainties are presented in the literature...

... of valuable intangible assets for creating and sustaining competitive advantages Gaponenko and Orlova (2008) Knowledge is a set of experience, values, information, expert assessment that establishes a framework for acquiring, evaluation and application of new experiences and information Ishak et...

...Mark Russell Purpose – The purpose of this paper is to value the patents of pharmaceutical companies using discounted cash flows, and compare the value-relevance of these assets against alternative intangible asset measures such as reported intangible assets and R&D capital. Design...

... and complete data set required for appropriate implementation of statistical analysis. The Swedish insurance company Skandia became recognizable in the field of IC management in 1994 when it published its first report on intangible assets (Skandia, 1994) as reported by Bontis (1996) . The report...