Cover -- CONTENTS -- EDITORIAL ADVISORY BOARD -- Editorial -- Intangible measurement guidelines: a comparative study in Europe -- Problems and resolutions to future knowledge-based assets reporting -- Intellectual capital and capital markets: additional evidence -- Intellectual capital disclosure and price-sensitive Australian Stock Exchange announcements -- Intellectual capital performance of quoted banks on the Istanbul stock exchange market -- Investigating the value and efficiency of intellectual capital -- Intangibles and Italian IPO prospectuses: a disclosure analysis -- IFRSs and accounting for intangible assets: the Telecom Italia case -- Intellectual capital reporting between a developing and developed nation -- Human capital convergences in intellectual capital and sustainability reports.