...Tracy-Anne De Silva; Michelle Stratford; Murray Clark Purpose – The purpose of this paper is to examine intellectual capital reporting patterns of New Zealand companies over a longitudinal period, comparing knowledge intensive companies with traditional product-based companies. Design...

...Annika Schneider; Grant Samkin Purpose The purpose of this paper is to assess the extent and quality of intellectual capital disclosures (ICDs) in the annual reports of the New Zealand local government sector. Design/methodology/approach This paper makes use of an ICD index constructed through...

... to analyse the management of intellectual capital in the commercialisation of air navigation services in New Zealand and Fiji. Case study evidence is organised as an intellectual capital portfolio and links are drawn to subsequent business outcomes for each organisation. Findings Explains how key...