Intellectual capital reporting

A Meta-Model for Intellectual Capital Reporting

Since more than a decade, various conceptions of intellectual capital reporting have been presented in both the academic and practitioner’s literature. As the evolving concepts of reporting can most certainly not be compared with each other, the real value of those reports cannot be unfolded by investors and stakeholders in general. When looking at the discrepancy between an enterprise’s market...

Designing Intellectual Capital Reporting Model in Iranian Knowledge Based Companies

Given the movement of the country's economy towards knowledge-based economy and the growth and development of knowledge-based companies, the importance of the reporting of intellectual property of these companies has become more and more evident. The present research addresses the issue of providing an appropriate model for intellectual capital reporting in knowledge-based companies in 2018. In...

Intellectual capital management and reporting in European higher education institutions

Purpose: This paper analyses the importance of intellectual capital management as instruments to face the new challenges in European universities. The aim of this paper is to provide assistance initiating universities in the process of developing their ability to identify, measure and manage their intangible assets. Design/methodology/approach: A review of the most important intellectual capita...

Understanding corporate value: managing and reporting intellectual capital

Measuring and Reporting Knowledge - Based Resources : the Intellectual Capital Report

The purpose of this empirical study is to investigate the current state of best practices in the transdisciplinary field of intellectual capital management and measurement. The paper examines the proposition that intellectual capital report is a key element in firm’s sustainable competitive advantage. This relevance will be reflected by way of disclosure of intellectual capital in the annual re...