Purpose–The purpose of this study is to examine the amount and the nature of the voluntary
intellectual capital (IC) disclosure of UK universities, the relation between performance and …

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 …

The aim of this paper is to analyse some fundamental challenges regarding the
measurement of the intellectual capital (IC) of a university. The main thrust of this paper is …

Universities and churches are among the oldest institutions of the world. Their longevity is a
direct result of their impressive intellectual capital, mostly the spiritual and emotional …

Intellectual capital is anticipated as the key factors that could contribute to universities
performance and create value for globally competitive advantage. Accordingly, this study …

This study aims to describe the intellectual capital disclosure practices in the biggest
Indonesian universities and to empirically examine the impact of intellectual capital …

In universities, an important part of intellectual capital is the research‐development‐transfer
capital (R&D&T capital), due to the process of creation of scientific and technical knowledge …

Universities have always been fundamental institutions in any society due to their enduring
mission of creating new knowledge through research, of training generations of …

The purpose of this paper is to present some of our research results concerning the
intellectual capital of universities. This is an important topic of the intellectual research area …

This study aimed to identify the practice of disclosure on intellectual capital (IC) information
on the website of Muhammadiyah Universities in Indonesia. This study used the 44 websites …