Title: Disclosure of intellectual capital in Mediterranean countries

Authors: Maria Manuela Martins; Ana Isabel Morais; Helena Isidro

Addresses: Instituto Universitário de Lisboa (ISCTE-IUL), BRU-IUL, Av. Forças Armadas, 1649 – 026 Lisboa, Lisbon, Portugal ' ISEG – Lisboa School of Economics and Management, Rua do Quelhas, No. 6, 1200-781 Lisboa, Portugal ' Instituto Universitário de Lisboa (ISCTE-IUL), BRU-IUL, Av. Forças Armadas, 1649 – 026 Lisboa, Lisbon, Portugal

Abstract: This article presents the results of an investigation into the state of research in intellectual capital in the Mediterranean context through the analysis of 15 studies published in journals. The purpose of this study is to conduct a survey of papers on disclosure of intellectual capital information in Mediterranean countries. The results show the majority of studies on disclosure of intellectual capital in Mediterranean countries are made in European countries. France, Greece, Italy, Jordan, Portugal and Spain were the only ones of the 26 Mediterranean countries to examine the disclosure of intellectual capital, and the two countries of the Iberian Peninsula are responsible for ten of these papers.

Keywords: intellectual capital; disclosure; Portugal; Mediterranean countries; literature review.

DOI: 10.1504/IJIRD.2015.074060

International Journal of Innovation and Regional Development, 2015 Vol.6 No.4, pp.329 - 342

Received: 04 Dec 2014
Accepted: 14 May 2015
Published online: 05 Jan 2016 *

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