Forthcoming Articles

International Journal of Learning and Intellectual Capital

International Journal of Learning and Intellectual Capital (IJLIC)

Forthcoming articles have been peer-reviewed and accepted for publication but are pending final changes, are not yet published and may not appear here in their final order of publication until they are assigned to issues. Therefore, the content conforms to our standards but the presentation (e.g. typesetting and proof-reading) is not necessarily up to the Inderscience standard. Additionally, titles, authors, abstracts and keywords may change before publication. Articles will not be published until the final proofs are validated by their authors.

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International Journal of Learning and Intellectual Capital (2 papers in press)

Regular Issues

  • Do financial progress and economic prosperity matter for human development within the intellectual capital framework in Asia?   Order a copy of this article
    by Suman Dahiya, Bhushan Singh, Ishwar Singh Darji 
    Abstract: Investment in human capital produces a well-informed workforce that facilitates savings mobilisation into capital formation, further raising economic development. The current study explores how financial progress and economic growth contribute to human capital development in Asia using a pooled mean group estimation method on the data extracted from World Bank databases. The findings depict that economic prosperity and financial progress positively drive intellectual capital development by strengthening human assets in Asia. The study contributes to the existing literature, highlighting the role of macroeconomic factors in shaping human capital and offers policy measures suggesting the formulation of robust growth strategies that prioritise the upgrading of the education sector. Whereas the financial sector should adopt liberal credit policies to encourage private investment in human capital development infrastructure. Such a dual system can create a sustainable ecosystem for enhancing intellectual capital in Asia.
    Keywords: human capital; Asian economies; economic growth; financial development; pooled mean group estimation.
    DOI: 10.1504/IJLIC.2025.10075132
     
  • The relevance of integrated reporting in the intellectual capital disclosure and financial performance nexus: Indian evidence   Order a copy of this article
    by Santi Gopal Maji, Hirak Jyoti Nath 
    Abstract: This study explores the moderating role of integrated reporting (IR) in the relationship between intellectual capital disclosure (ICD) and firm performance, using a novel and comprehensive ICD framework. Analysing 100 Bombay Stock Exchange-listed firms from 20182023, divided equally between IR and annual reporting (AR) adopters, ICD was measured using a four-point content analysis scale. Findings reveal that IR firms disclose significantly more IC information than AR firms. ICD in IR has a positive and significant effect on both return on assets (ROA) and Tobins Q, while ICD in AR is positively linked only to Tobins Q. Further, IR significantly moderates the ICD-performance relationship. This study contributes original empirical evidence from India on the strategic value of IR in enhancing IC transparency and its financial impact, offering important insights for firms, regulators, and standard setters focused on improving reporting quality and long-term value creation.
    Keywords: intellectual capital; intellectual capital disclosure; ICD; firm performance; integrated reporting; GMM.
    DOI: 10.1504/IJLIC.2025.10075360
     

 

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