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Keywords: Firm characteristics
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Journal Articles
The evolution of intellectual capital disclosure driven by European regulatory change: evidence from the Italian stock market
Available to Purchase
Journal:
Journal of Intellectual Capital
Journal of Intellectual Capital (2023) 24 (5): 1136–1163.
Published: 18 April 2023
... related to some firm characteristics considered here, such as capitalization, profitability, productivity, intangibility and financial structure. Research limitations/implications The analysis relates to a representative but limited sample that does not allow for sectoral or time-series analyses...
