Moving from irrelevant intellectual capital (IC) reporting to value-relevant IC disclosures

An Overview of Intellectual Capital (IC) Models for SMEs

The growing importance of the intangible Economy involves the publication of a growing number of models. Nevertheless, we have observed that there are no generally accepted models for measuring Intellectual Capital in organizations. In recent years, several have been proposed, with a number of similar aspects, but differing with regard to their complexity and adaptability. In this sense, our ma...

Understanding corporate value: managing and reporting intellectual capital

(IC)LM-FUZZY TOPOLOGICAL SPACES

The aim of the present paper is to define and study (IC)$LM$-fuzzytopological spaces, a generalization of (weakly) induced $LM$-fuzzytopological spaces. We discuss the basic properties of(IC)$LM$-fuzzy topological spaces, and introduce the notions ofinterior (IC)-fication and exterior (IC)-fication of $LM$-fuzzytopologies and prove that {bf ICLM-FTop} (the category of(IC)$LM$-fuzzy topological ...

Discourses of transparency in the Intellectual Capital reporting debate: Moving from generic reporting models to management defined information

Our study of the field intellectual capital reporting indicates the necessity of an emancipation from the normative understanding of transparency being merely a question of disclosing as much information as possible. Through a critical discourse analysis of the intellectual capital reporting debate, we identify a movement from generic reporting models to frameworks based on management defined i...

IC-Colorings and IC-Indices of graphs

Given a coloring f : V (G) → IN of graph G and any subgraph H ⊂ G we define fs(H) = ∑ v∈V (H) f(v). In particular, we denote fs(G) by S(f). The coloring f is called an ICcoloring if for any integer k ∈ [1, S(f)] there is a connected subgraph H ⊂ G such that fs(H) = k. Also, we define the IC-index of G to be M(G) = max{ S(f) : f is an IC-coloring of G }. In this paper we examine some well-known ...