...Subhash Abhayawansa; James Guthrie Purpose The purpose of this paper is to investigate what and how intellectual capital information (ICI) conveyed through analyst reports varies by the type of stock recommendation. It draws on the theory of impression management. Design/methodology/approach...

... of service‐oriented versus product‐oriented companies. In an attempt to bridge this gap the paper aims to examine the main differences in IC stocks, creation, management and protection mechanisms between service‐oriented and product‐oriented companies. Design/methodology/approach The analysis is based...