... Francesco Paolone francesco.paolone@unimercatorum.it 04 08 2025 09 12 2025 21 02 2026 © 2026 Emerald Publishing Limited 2026 Emerald Publishing Limited Licensed re-use rights only Intangible assets Intellectual capital Film industry Cultural economics Actor valuation...

...Arcangelo Marrone; Vitiana L'Abate; Nicola Raimo; Filippo Vitolla Purpose Under the lens of stakeholder theory, this study aims to explore the dissemination of intellectual capital (IC) information within the healthcare sector. Specifically, the primary objective is to investigate the extent of IC...

...Deepika Ahlawat; Priti Sharma; Sanjiv Kumar Purpose This study aims to determine impact of Intellectual Capital (IC) and its constituents in impacting Financial Competitiveness (FC) of Standard & Poor’s Bombay Stock Exchange Healthcare index constituents for years 2013–2023. Design...

... rights only VAIC Intellectual capital Intellectual capital efficiency Non-linear association The VAIC is a measure of intellectual capital efficiency proposed by Pulic (1998 , 2000a , 2000b , 2004 , 2008). It concerns the efficiency of three forms of capital: Human capital...

... 06 2020 © Emerald Publishing Limited 2020 Emerald Publishing Limited Licensed re-use rights only Disclosure Intellectual capital Human capital Integrated reporting This study aims to examine the level of information relating to human capital (HC) contained within...

...Faizi Weqar; Ahmed Musa Khan; Syed Mohammed Imamul Haque Purpose The purpose of this paper is to inspect the effect of intellectual capital (IC) on the financial performance (FP) of Indian banks. Design/methodology/approach The study uses the data of 58 Indian banks, namely, 20 nationalised...

... of intellectual capital (IC) on their growth. To achieve the above aim, we provide a theoretical framework that includes the three well-known dimensions of IC – i.e. human, structural and relational capital – as independent variables and company growth, meant as sales and employment growth, as dependent variable...

...A.A. Ousama; Mashael Thaar Al-Mutairi; A.H. Fatima Purpose The purpose of this paper is to investigate the relationship between the intellectual capital (IC) information reported in the annual reports and market value of the companies listed on the Qatar Stock Exchange. Design/methodology...

... Emerald Publishing Limited Licensed re-use rights only Gender Sustainability Business development Intellectual capital Sustainable development The concept of “sustainable development” was introduced for the first time by the World Commission on Environment and Development, known...

...Ilídio Tomás Lopes Purpose The purpose of this paper is to identify the impact of intangibles as drivers of economic future benefits, in the top technological companies in the world. It also aims to identify whether the distribution of those intellectual capital (IC) drivers depends on the region...

... in terms of business intelligence (BI) and business analytics (BA) to ensure value creation. Design/methodology/approach The four evolution stages of intellectual capital enriched by managerial data-driven approach are used as a framework to point out the future of BI or BA in the private healthcare...

... transfer office (TTO), based on access to intellectual capital (IC) indicators, can be transformed into a metric to provide insights that assist in strategy development for a university moving towards a more entrepreneurial configuration. Design/methodology/approach The TTO performance metric takes...

... on intellectual capital efficiency. Design/methodology/approach This study examined 59 banks for five years (2011-2015), obtaining 295 observations. The study’s independent variable is audit committee characteristics. The dependent variable is intellectual capital components (Human: human capital efficiency...

...Petr Parshakov Purpose Company intellectual capital (IC) is nowadays considered as a key resource that can transform a company’s value. For this reason, the efficiency of IC is crucial for all stakeholders. Evaluating efficiency is difficult, because IC is partly unobservable and its efficiency...

...Muhammad Nadeem; Christopher Gan; Cuong Nguyen Purpose The aim of the current study is to measure the dynamic relationship between intellectual capital (IC) and firm performance in Brazil, Russia, India, China and South Africa (BRICS) economies. Design/methodology/approach The current study...

...Sampath Kehelwalatenna Purpose This paper aims to examine empirically the behaviour of the impact of intellectual capital (IC) on firm performance during financial crises, having observed that there was no prior research carried out to examine whether the theoretically expected sustainable firm...

..., such as region, capital ownership and control and strategic alliances, on intellectual capital drivers and profitability. Findings Turnover is driven by human and structural capital factors, namely: employee expenses and benefits; size of board of directors; intangible assets; codeshare agreements...

...Jose Sanchez-Gutierrez; Juan Mejia-Trejo; Juan Antonio Vargas-Barraza; Guillermo Vazquez-Avila Purpose The main purpose of this paper is to analyse the impact of the intellectual capital (IC) on the competitiveness in the manufacturing small- and medium-sized enterprises (SMEs) in Mexico...

... of the technology entrepreneurship and managing the results in terms of social and economic impact developed. Contributions in PMS and intellectual capital literature are identified. The study carried out in this paper has been done by adopting the action research methodology (Susman and Evered, 1978...

... to the theoretical literature in the field. It is also a practical contribution in managing profitability of the Egyptian “Information and communications technology” sector. © Emerald Group Publishing Limited 2014 Intellectual capital Customer value management Profitability management Strategic...