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Intangibles and intellectual capital: an introduction to a special issue

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  1. de Villiers, Charl & Sharma, Umesh, 2020. "A critical reflection on the future of financial, intellectual capital, sustainability and integrated reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 70(C).
  2. Juan Carlos Salazar-Elena & M. Paloma Sánchez & F. Javier Otamendi, 2016. "A Non-Parametric Delphi Approach to Foster Innovation Policy Debate in Spain," Sustainability, MDPI, vol. 8(5), pages 1-26, May.
  3. Filipe Sardo & Z¨¦lia Serrasqueiro, 2017. "Intellectual Capital and Firms¡¯ Financial Performance: A European Empirical Study????," Business and Economic Research, Macrothink Institute, vol. 7(2), pages 1-18, December.
  4. Francesco Badia & Grazia Dicuonzo & Saverio Petruzzelli & Vittorio Dell’Atti, 2019. "Integrated reporting in action: mobilizing intellectual capital to improve management and governance practices," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(2), pages 299-320, June.
  5. Mutalib Anifowose & Hafiz Majdi Abdul Rashid & Hairul Azlan Annuar, 2017. "Intellectual capital disclosure and corporate market value: does board diversity matter?," Journal of Accounting in Emerging Economies, Emerald Group Publishing Limited, vol. 7(3), pages 369-398, August.
  6. Sarishma Sharma & Khushdeep Dharni, 2020. "Measurement and reporting of intangible assets: orientation of Indian practitioners," DECISION: Official Journal of the Indian Institute of Management Calcutta, Springer;Indian Institute of Management Calcutta, vol. 47(2), pages 125-135, June.
  7. Vormbusch, Uwe, 2008. "Talking numbers: Governing immaterial labour," economic sociology. perspectives and conversations, Max Planck Institute for the Study of Societies, vol. 10(1), pages 8-11.
  8. Passetti, Emilio & Tenucci, Andrea & Cinquini, Lino & Frey, Marco, 2009. "Intellectual capital communication: evidence from social and sustainability reporting," MPRA Paper 16589, University Library of Munich, Germany.
  9. Gaëlle Lenormand & Lionel Touchais, 2008. "La pertinence des actifs incorporels avec les IFRS," Revue Finance Contrôle Stratégie, revues.org, vol. 11(2), pages 173-201, June.
  10. Friederike Wall & Gernot Mödritscher, 2012. "Integrationsnotwendigkeiten im Controlling bei der Transformation zum Lösungsanbieter," Schmalenbach Journal of Business Research, Springer, vol. 64(65), pages 128-152, January.
  11. Mahmood, Tarique & Mubarik, Muhammad Shujaat, 2020. "Balancing innovation and exploitation in the fourth industrial revolution: Role of intellectual capital and technology absorptive capacity," Technological Forecasting and Social Change, Elsevier, vol. 160(C).
  12. Cristiana Cardi & Camilla Mazzoli & Sabrina Severini, 2019. "People have the power: post IPO effects of intellectual capital disclosure," Journal of Economics and Finance, Springer;Academy of Economics and Finance, vol. 43(2), pages 228-255, April.
  13. Filippo Vitolla & Nicola Raimo & Michele Rubino, 2020. "Gli effetti della cultura nazionale sulla qualit? della disclosure del capitale intellettuale nel contesto dell?Integrated Reporting," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2020(1), pages 137-160.
  14. Bozidar Cerovic & Sanja Mitic & Aleksandra Nojkovic, 2015. "Intangible Capital in a Transition Economy - Improvements and Constraints: An Analysis of Serbian Firms," South-Eastern Europe Journal of Economics, Association of Economic Universities of South and Eastern Europe and the Black Sea Region, vol. 13(2), pages 109-134.
  15. Sanja Mitić, 2015. "External Relationships And Marketing Practices In Serbian Firms: The Intangible Capital Perspective," Economic Annals, Faculty of Economics and Business, University of Belgrade, vol. 60(204), pages 75-104, January –.
  16. Gaëlle Lenormand & Lionel Touchais, 2008. "The Value Relevance Of Intangible Assets With Ifrs [La Pertinence Des Actifs Incorporels Avec Les Ifrs]," Post-Print hal-03125514, HAL.
  17. Aristides Isidoro Ferreira & Luís Fructuoso Martinez, 2011. "Intellectual capital: perceptions of productivity a and investment," RAC - Revista de Administração Contemporânea (Journal of Contemporary Administration), ANPAD - Associação Nacional de Pós-Graduação e Pesquisa em Administração, vol. 15(2), pages 249-260.
  18. Mohamed Ali Boujelbene & Habib Affes, 2013. "Perceptions Du Capital Intellectuel Par Les Managers Etude Empirique Dans Le Contexte Tunisien," Post-Print hal-00991699, HAL.
  19. Vitolla, Filippo & Raimo, Nicola & Rubino, Michele, 2019. "Intellectual Capital Disclosure and Firm Performance: An Empirical Analysis Through Integrated Reporting," 7th International OFEL Conference on Governance, Management and Entrepreneurship: Embracing Diversity in Organisations (Dubrovnik, 2019), in: 7th International OFEL Conference on Governance, Management and Entrepreneurship: Embracing Diversity in Organisations. April 5th - 6th, 2019, Dubrovn, pages 245-255, Governance Research and Development Centre (CIRU), Zagreb.
  20. Ioniţă Cătălin Gabriel, 2022. "Exploration vs. Exploitation: How Innovation Strategies Impact Firm Performance and Competitive Advantage," Proceedings of the International Conference on Business Excellence, Sciendo, vol. 16(1), pages 31-46, August.
  21. Giuliana Birindelli & Paola Ferretti & Helen Chiappini & Andrea Cosentino, 2020. "Intellectual Capital Disclosure: Some Evidence from Healthy and Distressed Banks in Italy," Sustainability, MDPI, vol. 12(8), pages 1-20, April.
  22. Anne-Laure Mention, 2011. "Exploring voluntary reporting of intellectual capital in the banking sector," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 22(3), pages 279-309, November.
  23. Costanza Di Fabio, 2016. "Book Review," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2016(2), pages 113-121.
  24. Salvi, Antonio & Vitolla, Filippo & Giakoumelou, Anastasia & Raimo, Nicola & Rubino, Michele, 2020. "Intellectual capital disclosure in integrated reports: The effect on firm value," Technological Forecasting and Social Change, Elsevier, vol. 160(C).
  25. Jill Hooks & Natasja Steenkamp & Ross Stewart, 2010. "Interpreting pictorial messages of intellectual capital in company media," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 7(3), pages 353-378, August.
  26. Wagner, Konstantin, 2020. "Competition, cost structure, and labour leverage: Evidence from the U.S. airline industry," IWH Discussion Papers 21/2020, Halle Institute for Economic Research (IWH).
  27. Camilla Mazzoli & Cristiana Cardi, 2015. "Intellectual Capital Disclosure in IPOs: Is It Worth It?," Journal of Financial Management, Markets and Institutions, Società editrice il Mulino, issue 2, pages 245-264, December.
  28. Hoang Thanh Nhon, 2021. "Exploring the Mediating Role of The Balance Use of the Performance Measurement System on the Relationship Between Intellectual Capital and Firm Performance," Business Management and Strategy, Macrothink Institute, vol. 12(2), pages 145-158, December.
  29. Giulia Cattafi & Giovanna Mariani & Francesco Pistolesi & Domenico Nicol?, 2023. "Cheating in the evaluation. An expedient to estimate the impact of intangibles on the enterprise value of the high-growth start-ups," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(3), pages 193-218.
  30. Elisabeth Albertini & Fabienne Berger-Remy, 2019. "Intellectual Capital and Financial Performance: A Meta-Analysis and Research Agenda," Post-Print hal-02139763, HAL.
  31. Ienciu Nicoleta Maria, 2012. "A Longitudinal Analysis Of Intellectual Capital," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 938-943, July.
  32. Elwira Gross-Gołacka & Marta Kusterka-Jefmańska & Bartłomiej Jefmański, 2020. "Can Elements of Intellectual Capital Improve Business Sustainability?—The Perspective of Managers of SMEs in Poland," Sustainability, MDPI, vol. 12(4), pages 1-23, February.
  33. Emilio Passetti & Andrea Tenucci & Lino Cinquini & Marco Frey, 2008. "Communicating Intellectual Capital: Evidence from Social and Sustainability Reporting," Working Papers 200805, Scuola Superiore Sant'Anna of Pisa, Istituto di Management.
  34. Jia Xu & Jiuchang Wei & Haipeng (Allan) Chen, 2019. "Strategic responses of stigmatized Chinese manufacturing firms to formal and informal environmental regulative pressures through enhanced corporate social responsibility effort," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(6), pages 1235-1260, November.
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