Intellectual capital disclosure payback
Purpose – The purpose of this paper is to propose an integrated framework for intellectual capital disclosure. Design/methodology/approach – The measure, manage and report intellectual capital (MMRIC) methodology is a six-step process that will enable firms to more accurately describe their intangib...
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| Outros Autores: | , |
| Formato: | article |
| Idioma: | eng |
| Publicado em: |
2022
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| Assuntos: | |
| Texto completo: | http://hdl.handle.net/10400.5/24909 |
| País: | Portugal |
| Oai: | oai:www.repository.utl.pt:10400.5/24909 |
| Resumo: | Purpose – The purpose of this paper is to propose an integrated framework for intellectual capital disclosure. Design/methodology/approach – The measure, manage and report intellectual capital (MMRIC) methodology is a six-step process that will enable firms to more accurately describe their intangible assets. Findings – The proposed step-by-step process also complements the exploration-exploitation tension that is highlighted in the knowledge management literature. Research limitations/implications – This paper provides academic researchers with a comprehensive framework that can be utilized for future empirical studies related to intellectual capital disclosure. Practical implications – The MMRIC process is a very useful tool for practitioners in that it provides a sequential system that can be followed for intellectual capital disclosure. Social implications – Society at large benefits when corporate entities help to reduce risk and volatile market fluctuations by reducing information asymmetry with more comprehensive reporting. Originality/value – This paper provides an initial theoretical framework that has been developed by integrating the extant literature on intellectual capital disclosure.. |
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