Intangibles and the transparent enterprise:Special issue of Journal of Intellectual capital (Volume 4, number 4) 2003.
Guthie, James, Ulf Johansson, P. N. Bukh & P. Sánchez.
New challenges have been posed by the information society and the new demands posed on management. The term 'knowledge-based economy' has become universal, the rules of business are being rewitten and the industrial era enterprise models are no longer adequate to meet the dynamic condition of a changing world market. Companies have become aware of the importance of managing the external communication since this issue is considered important for the company's ability to generate value. Various studies of investors and analysts' request for information indicate a substantial difference between the amount of information found in companies' annual reports and the type of information demanded by the market. The articles in this special edition of Journal of Intellectual Capital represent main current research activities into the area of intellectual capital (IC) in Europe and also Australia. The articles represent the wide scope of research that is being carried out in the expansive field of the measurement, analysis and management of IC.
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