Purpose–The purpose of this paper is to review and critique the current status of content
analysis (CA) as a research method for inquiring into intellectual capital disclosure (ICD) to …

Purpose–The purpose of this paper is to build on Dumay and Cai's (2014) prior research to
provide a deeper analysis of the problems associated with using content analysis (CA) as a …

Purpose The United Nations' sustainable development goals (SDGs) put together a global
framework in an attempt to address environmental, social and governance (ESG) concerns …

Purpose The purpose of this paper is to investigate the relationship between intellectual
capital (IC), measured in terms of the market to book (MTB) ratio, and potential key …

Purpose Universities are proper knowledge institutions, since knowledge represents both
the input and the output of their activities. Several guidelines have been issued by the …

Purpose The main objective of this paper is to analyse the content and extent of human
capital disclosure by Spanish companies. It studies various factors related to the board of …

Empirical examinations of the links between corporate governance and intellectual capital
are underresearched, particularly from the context of emerging economies where corporate …

Purpose This paper attempts to evaluate the impact of intellectual capital on bank
performance in Bangladesh. Design/methodology/approach The authors analyze an …

Purpose This study contributes to intellectual capital (IC) disclosure research. Focussing on
reducing the information asymmetry associated with agency theory, the purpose of this …

This paper aims to investigate intellectual capital disclosure (ICD) provided by Italian public
universities in their annual reports and to identify and examine its drivers. An empirical …