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Advisor(s)
Abstract(s)
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..
Description
Keywords
Intellectual Capital Intangible Assets
Pedagogical Context
Citation
Curado, Carla; Paulo Lopes Henriques and Nick Bontis. (2011). "Intellectual capital disclosure payback”. Management Decision, Vol. vol. 49, no.7: pp. 1080-1098.
Publisher
Emerald Group Publishing Limited