... to have a statistically significant effect. Practical implications These findings could be useful for policymakers and regulators to standardize intellectual capital reporting in higher education institutions and lead to policy reforms aimed at increasing the participation of women in university...

.... Despite the aforementioned potential, ICD is so undermined in practice that in a satiric remark, Dumay (2016) declared IC reporting dead, portraying it as a tombstone with the epitaph “Intellectual Capital Reporting: 1994–2012”. According to him, Leif Edvinsson gave birth to IC reporting at Skandia...

... reporting. Financial materiality Sustainability reporting Intellectual capital reporting Systematic literature review We used a systematic literature review (SLR) based on a combination of content, text and bibliometric analysis, to investigate materiality judgements in a financial perspective...

... scenario. These disclosures have been compared with and without the use of it in order to deduce its value to obtain valid conclusions about social reporting. Reputation Intellectual capital reporting Quantity Quality ocial reporting Within IC disclosures, we must highlight the low level...

... © Emerald Publishing Limited 2020 Emerald Publishing Limited Licensed re-use rights only Bibliometrix Bibliometric Citation analysis Intellectual capital disclosure Intellectual capital reporting Journal of Intellectual Capital Knowledge management Scopus h-index...

... Intellectual capital reporting Knowledge management This study aims to review the articles appeared on the Journal of Intellectual Capital in the last five years, as a mean to draw a pattern of past and future avenues of development of this well-recognized outlet. Considering the importance...

... Licensed re-use rights only Intellectual capital reporting Institutional theory Accounting industry This paper aims to contribute to the empirical understanding of intellectual capital disclosure (ICD) within professional accounting firms (PAFs) in the UK and quantify their empirical...

... Emerald Publishing Limited Licensed re-use rights only Competitiveness Data analysis Disclosure Intellectual capital reporting Banking industry We live in an economy where dematerialization of production, and information and communication technologies, especially the internet, have...

... et al. (2017) . Content analysis Intellectual capital reporting Voluntary disclosures Intangible assets Structured literature review Intangible assets – for example, an organization’s ability to innovate and launch new products and services in the market, its reputation...

... 11/2013 – 10/2015, co-funded by the European Commission in course of the Lifelong Learning Programme (Leonardo da Vinci, project number: 2013-1-SK1-LEO05-06361, project website: http://project-legend.eu.) Public sector Higher education Intellectual capital Intellectual capital reporting...

... between theory and practice. Intangibles Intellectual capital reporting Intellectual capital disclosure Interventionist approach Monetary evaluation Network core competencies This section summarises the theoretical topics relevant to this paper, which intersect the literature on IC...

... and Lehmkuhle, 1982). © Emerald Group Publishing Limited 2016 Motivation Communication Banks Intellectual capital reporting Content and format The communication of IC (CIC) as a distinct field of study has gained attention only in the recent decade (Serenko et al., 2010...

... team who were focused on the harvesting of the organisation […] when financial services and insurances were an over mature industry. And that was in 1999 which, of course, scrapped the possibility to keep up with the market. Intellectual capital reporting Intellectual capital Intellectual...

... into consideration problems of internal managing and of “non-official” communication such as the Intellectual Capital Statement and the Holistic Report. Intellectual capital reporting Intellectual capital Management Considering the heterogeneity of the research material to be analysed, the study...

... be contacted at: gdcaruso@unict.it © Emerald Group Publishing Limited 2016 Intellectual capital reporting Intellectual capital Strategy Accounting Acquisitions are common phenomena still extensively debated at both academic and practitioners’ level. They are typical means...

... for intellectual capital reporting: method and experiences ”, Journal of Intellectual Capital , Vol. 8 No. 4 , pp. 563 - 576 Bornemann, M. and Reinhardt, R. (2008), Handbuch Wissensbilanz...

... and skills could represent, for each knowledge-based organization, the opportunity to set free and to develop those potentialities that because of the existent bindings remain unexpressed. © Emerald Group Publishing Limited 2014 Intellectual capital reporting Knowledge management...

... monitoring intangible assets in public as well as privately management educational intuitions contributes to economic improvement and better accomplishment of strategic objectives. Practical implications – Applying methodologies for Intellectual Capital reporting in educational institutions...

... performance indicators. Intangibles Intellectual Capital Reporting Integrated reporting Non-financial reporting Under the current financial reporting regimes most investments that businesses undertake in respect to intellectual capital (IC) [1] or intangibles are written off as expenses...

... Intangibles Intellectual capital reporting Growth is an important objective of governments. In recent decades intangibles that make up intellectual capital (IC) have become the most important resource for wealth creation and national progress (Bounfour and Edvinsson, 2005 ; Lin and Edvinsson, 2008...