... 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...

.... Abhisheck Kumar Singhania can be contacted at: abhisecksinghania@gmail.com 10 05 2024 25 09 2024 08 11 2024 26 12 2024 27 12 2024 © Emerald Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only Intellectual capital reporting Human...

... to the original publication and authors. The full terms of this licence may be seen at http://creativecommons.org/licences/by/4.0/legalcode Financial materiality Sustainability reporting Intellectual capital reporting Systematic literature review Although the topic of materiality has recently...

... companies in the Spanish 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 Intellectual capital (IC...

...@gmail.com 06 05 2020 17 07 2020 12 08 2020 © 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...

... Emerald Publishing Limited 2020 Emerald Publishing Limited Licensed re-use rights only Intellectual capital Systematic literature review Bibliometric analysis Bibliographic coupling VOSviewer Intellectual capital reporting Knowledge management This study aims to review the articles...

.... Intellectual capital reporting Institutional theory Accounting industry IC describes the knowledge resources or intangible assets of an organisation. The term has become popular in recent times because of the importance ascribed to intellectual resources in today’s knowledge economy. However, many IC...

... 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...

... of intellectual capital, are crucial factors for achieving long-term organizational benefits. Content analysis Intellectual capital reporting Voluntary disclosures Intangible assets Structured literature review Despite promising news that motivated radical changes, accounting information systems...

... education Intellectual capital Intellectual capital reporting Regional innovation policy Smart specialisation strategy Since the early efforts at the end of the 1990s intellectual capital (IC) as the resource for the knowledge economy has gained increasing attention in almost all business...

..., in monetary terms, CCs in a network. Its value lies in its practical implications. Moreover, the paper investigates IC in applied terms, contributing to reducing the gap between theory and practice. Intangibles Intellectual capital reporting Intellectual capital disclosure Interventionist approach...

... 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). It is defined as the information disclosure of an organization’s IC assets...

... information targeted at investors. JD: Because they had a real dramatic drop in sales from about 2000 onwards? Associate Professor John Dumay can be contacted at: john.dumay@mq.edu.au © Emerald Group Publishing Limited 2016 Intellectual capital reporting Intellectual...

... Pierluigi Catalfo can be contacted at: pcatalfo@unict.it © Emerald Group Publishing Limited 2016 Intellectual capital reporting Intellectual capital Management For a long time, intangibles have played a rather insignificant role in the running of a company along with the lack...

... 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...

... of the European Union have played significant roles (Hofmann, 2008 ; Segert, 2010). © Emerald Group Publishing Limited 2015 Diversity Intellectual capital reporting Intellectual capital Measurement Business case Performative approach Until recently, research processes about diversity...

... technology or R&D-based technological activity; employment creation; regenerating local economy; and commercial return on investment. © Emerald Group Publishing Limited 2014 Intellectual capital reporting Knowledge management In the “Knowledge Era”, organizations are relying...

... 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...

...’ Sixth Framework Programme. It was aimed at providing guidance on IC reporting for regional, knowledge-intensive clusters and network initiatives. This project entitled Regional Intellectual Capital Reporting – Application and Development of a Methodology for European Regions (RICARDA) developed a manual...

... in selection for managing intangibles at the country level. © Emerald Group Publishing Limited 2013 Knowledge Intellectual capital Assessment models Intangibles Intellectual capital reporting Growth is an important objective of governments. In recent decades intangibles that make up...