Abstract
The purpose of this chapter is to extract the backbones of the research field on Intellectual Capital Disclosure (ICD) and to identify new directions for future research, by answering two different research questions: RQ1: What are the main themes that have been developed within ICD research? RQ2: What is the future of ICD research? An innovative literature review method was applied, which combines a systematic literature review and bibliographic network analysis: the "Systematic Literature Network Analysis" (SLNA). Moreover, the SLNA was integrated with other tools, such as the Global Citation Score analysis and the keyword analysis. The analysis suggests the presence of two directions in the development of the field: the first is related to the identification of the main determinants of the ICD quality and diffusion, and the second regards the design of a shared theoretical framework to support further investigations on this topic. The main limitations concern the use of only one database (Scopus) for extracting the data and the presence of subjectivity problems. However, these limitations are partially solved through different tools to perform the analysis. This chapter contributes to the literature by providing a systematic view of the existing debate and new unexplored streams of research on Intellectual Capital Disclosure. Besides, it highlights the quality of a new methodology (called SLNA) to conduct a dynamic analysis in this research field.