...Khaled Alshaketheep; Hind Al-Ahmed; Omar Zraqat; Fayiz Al Sharari Purpose This study explains how universities' marketing capabilities translate into measurable strategic performance and tests whether intellectual capital disclosure, across human, structural, and relational dimensions, conditions...

... Publishing Limited Licensed re-use rights only Intellectual capital disclosure Tobin’s Q ratio Weighted average cost of capital Intellectual capital disclosure index The well-developed, technology intensive and open access environment has introduced a new economy (Rahman et al...

...Mohammad A.A. Zaid; Ayman Issa; Ayman Wael Al-Khatib Purpose Utilizing a multi-theoretical framework, this study aims to investigate the impact of board gender and nationality diversity on the extent of intellectual capital disclosure. Additionally, it seeks to explore the moderating role...

... Capital , Vol.  1 No.  3 , pp.  206 - 240 , doi: 10.1108/14691930010350792 . Brüggen , A. , Vergauwen , P. and Dao , M. (2009), “ Determinants of intellectual capital disclosure: evidence from Australia ”, Management Decision , Vol.  47 No.  2 , pp.  233 - 245 , doi: 10.1108...

...Mingxiao Zhao; Indra Abeysekera Purpose Chinese-listed firms with Belt and Road Initiatives (BRI) play a crucial role in advancing the outward investment policy of China. Board diversity can be vital, and intellectual capital disclosure (ICD) showing future earnings can build investor confidence...

... Italian companies. Content analysis (CA) is performed on the NFSs these companies published in 2020, to measure each company's so-called intellectual capital disclosure index (ICDI). A regression analysis is then applied to relate the ICDI scores to some firm-specific variables to determine...

... from crowdsourcing should be integrated in intellectual capital disclosures (ICD), from a critical, novel and dynamic perspective, creating a virtuous cycle between managers and fans, to increase transparency of financial information for stakeholders and society. Gracia Rubio Martín can...

... and relational SIC. Environmental capabilities Sustainable intellectual capital Content analysis CEOs discourse Aspirational talk Intellectual capital disclosure Intellectual capital (IC) is crucial not only to create economic value, but also to address the ecological and social issues that our...

... © 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...

... © Emerald Publishing Limited 2018 Emerald Publishing Limited Licensed re-use rights only Integrated reporting Intellectual capital Intellectual capital disclosure Voluntary disclosure Internationalisation In a recent paper, de Villiers and Sharma (2018) critically assess...

... on IC underpinned by signalling theory. Intellectual capital disclosure Market reaction Aggressive pro forma earnings From the perspective of market valuation, many studies have found that investors perceive IC as value relevant for decision making, and they generally react favourably...

... Design Science Integrated reporting Corporate disclosure Computer-assisted content analysis Intellectual capital disclosure Integrated reporting (IR) is the most recent initiative aimed at seeking to improve corporate reporting. According to the International Integrated Reporting Council...

... Intellectual capital Content analysis Integrated reporting Intellectual capital disclosure Information asymmetry IC disclosure is widely debated in accounting literature and has become more topical because of its inclusion, along with other related capitals, in the latest integrated reporting...

... – information that is particularly useful to investors because their shortage of tangible assets can make football clubs difficult to evaluate. Social media Intellectual capital disclosure Involuntary disclosure Voluntary disclosure Social media metrics Football clubs In this paper...

... Publishing Limited Licensed re-use rights only 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. It illustrates...

... companies should motivate further reading in many researchers. IC research Intellectual capital disclosure Structured literature review The purpose of this paper is to review and critique the field of ICD as part of this special issue. A literature review is important for this special issue...

... 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...

... of the introduction of new public management (NPM) philosophy. Francesca Manes Rossi is the corresponding author and can be contacted at: fmanesrossi@unisa.it © Emerald Group Publishing Limited 2016 Emerald Group Publishing Limited Licensed re-use rights only Intellectual capital disclosure...

.... (2007), “ Intellectual capital disclosure and price sensitive Australian stock exchange announcements ”, Journal of Intellectual Capital , Vol. 8 No. 2 , pp. 236 - 255 . Dumay, J. , Frost, G. and Beck, C...

...John Dumay; Linlin Cai Purpose – The purpose of this paper is to build on Dumay and Cai’s (2014) prior research to provide a deeper analysis of the problems associated with using content analysis (CA) as a research methodology for investigating intellectual capital disclosure (ICD). Design...