The Electronic Journal of Knowledge Management publishes original articles on topics relevant to studying, implementing, measuring and managing knowledge management and intellectual capital.

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Information about the European Conference on Knowledge Management (ECKM) is available here.

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Information about the European Conference on Intangibles and Intellectual Capital (ECIIC) is available here
Journal Issue
Volume 11 Issue 4, ECIC 2013 / Nov 2013  pp280‑392

Editor: Lidia Garcia Zambrano

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Editorial for EJKM For the Special Issue of ECIC2013  pp280‑281

Lidia García-Zambrano

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An Empirical Study on the Impact of the Process of Measuring IC on Performance  pp282‑294

Donley Carrington

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Product Innovation and Relational Capital: Evidence From Portugal  pp295‑308

Pedro Figueroa Dorrego et al

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Strategically Developing Intellectual Capital Effectiveness: A Conceptual Model for Innovative Companies  pp309‑324

Harold Harlow

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Voluntary Disclosure of Intellectual Assets and Intellectual Liabilities: Impact on Financial Performance in Publicly Listed Firms in the United Arab Emirates  pp325‑338

George Majdalany, Jeffrey Henderson

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Abstract: Financial reporting is an important, crucial task for achieving and sustaining a well‑organized, farsighted business. Furthermore, investor demand for relevant information and improved quality and timeliness of financial information is increasin g in the face of deteriorating usefulness of traditionally reported earnings, cash flows, and equity values. Thus, many accounting industry practitioners, analysts, and researchers now see Intellectual Capital (IC) as a driver for a firms long term bus iness competitiveness. However, most IC studies have overlooked the negative side of IC which is referred to as Intellectual Liabilities (IL). Therefore, the objective of the present research is to explore through empirical analysis how Intellectual Ass ets (IA) and IL components, as independent variables, influence Firm Financial Performance (FFP) as a dependent variable. The present study uses content analysis of 2010 and 2011 annual reports for all publicly listed companies in the United Arab Emir ates (UAE). Multivariate regression analysis is employed to answer the research question: What are the characteristics of a new conceptual model that assists in explaining the relationships between IC disclosure and FFP for companies listed on the UAE s tock exchanges? The findings indicate a statistically positive relationship between Human Assets (HA), Relational Assets (RA), Structural Assets (SA), Human Liabilities (HL), Relational Liabilities (RL), and Structural Liabilities (RL) on one hand, and Return on Equity (ROE) on the other hand. However, this research has some limitations which include the restrictions inherent in the content analysis method, in addition to the external validity to other jurisdictions due to the sample being c hosen from the UAE only. In terms of practical implications, the findings of this study provide an insight to firm managers on the impact of increased transparency and disclosure on FFP. 


Keywords: Keywords: intellectual assets, intellectual liabilities, disclosure, financial performance, United Arab Emirates


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A Theoretical Model for the Report of Intellectual Capital  pp339‑360

Florinda Matos

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Intellectual Capital and Innovation: A Case Study of a Public Healthcare organisation in Europe  pp361‑372

Helena Santos-Rodrigues

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ICBS Intellectual Capital Benchmarking System: A Practical Methodology for Successful Strategy Formulation in the Knowledge Economy  pp373‑386

José Viedma Marti

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Human Capital and Financial Results: A Case Study  pp387‑392

Helena Santos-Rodrigues, Guiomar Pereira-Rodrigues, Desireé Cranfield

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