Intellectual capital disclosure: A structured literature review
Purpose – The purpose of this paper is to provide an up-to-the-minute literature review of intellectual capital
disclosure (ICD) to: identify the major themes developed within this research stream; investigate the evolution of
the theory; and derive insights to guide future research agendas for the benefit of researchers and ICD users.
Design/methodology/approach – Research articles from ten relevant journals for the 17-year period
between 2000 and 2017 are categorised and analysed in a structured literature review (Massaro et al., 2016) to