The Effect of Intellectual Capital on the Perceived Relevance of the Balance Sheet as an Indicator of Future Financial Performance

Despite it being an important organizational asset in the “knowledge era”, Intellectual Capital is still not reported in the traditional balance sheet. Thus, there has been speculation that the balance sheet is losing its relevance as a key financial statement. This paper investigates the impact of...

The International Journal of Knowledge, Culture, and Change Management: Annual Review

Common Ground Research Networks