... Structural capital Funding and financing Performance Italy Intellectual capital (IC) investments, often referred to as intangible assets with no physical or financial form, are recognised as a source of firms' growth and innovation (Lev, 2004). The European Union (EU) has acknowledged...

.... Design/methodology/approach A survey was developed and administered in Italy. A final sample of 151 SCEs participated in the study. Data were collected on IC measures, social enterprise activities and economic and mission-based performance outcomes. Findings Two hypotheses that proposed a positive...

... proxy for IC. Gaetano Matonti can be contacted at: gmatonti@unisa.it © Emerald Publishing Limited 2017 Emerald Publishing Limited Licensed re-use rights only Italy Intellectual capital Intangible assets Listed companies Market to book ratio Fama and French (2001) find...

.... What is the incidence and frequency of IC disclosure? What is the typology of IC disclosure? What is the view of university managers concerning IC managing and reporting and to what extent do they agree with the possible policy of IC reporting being made mandatory in Italy? The research...

...”. (Kianto, 2007, p. 344). What is important therefore is how organisations obtain, create and improve knowledge and the role played therein by organisational structure and managerial processes (Teece et al., 1997). © Emerald Group Publishing Limited 2016 Italy Intellectual capital...

... and in the investment in research and human resources; consequently, a central role has been given to IC approaches in managing universities. Drawing from this, in 2009 Italy required state universities to issue a performance plan with a section devoted to IC. Design/methodology/approach A content analysis...

... and knowledge in the public arena. © Emerald Group Publishing Limited 2013 Performance management systems Knowledge Public universities Performance management Knowledge management Universities Italy A recent contribution (Rijsdijk and Van den Ende, 2011) has made a broader analysis...

... companies located in the Northeast of Italy and operating in three different sectors: IT Services, Design and Communication, Professional Services. Findings The study classifies the types of knowledge protection mechanisms and investigates similarities and differences in knowledge protection between...

... case study of a NPO providing public interest services in Italy. The main limitation therefore lies in the difficulties in generalizing the ANPAS Piemonte's experience to other NPOs. From the IC management point of view, the distinction between different industries may be as important as the profit...

... theory and practice (Dumay, 2009b, p. 499). © Emerald Group Publishing Limited 2013 Intellectual capital Interventionist research Case studies Learning cycle Controller Italy Accounting Intellectual capital (IC) accounting has catalyzed the interest of the academic...

... capital Intangibles Disclosure Quality Sustainability reports Italy The rise of the knowledge economy and the difficulty in providing adequate information on intangibles in financial statements have generated a noteworthy debate in the accounting community on the ability of firms to disclose...

...), sponsors and donors, the media, the overall artistic community. This derives from a systemic approach to the analysis of the organizations (Bertini, 1990). © Emerald Group Publishing Limited 2008 Intellectual capital Arts Performance measures Italy The subject of the visualization...

... and Blitz (1998) investigate the financial and non‐financial information provided by IPO reports and demonstrate the relevance of such reports to convey useful information for firm valuation. Intangible assets Prospectuses Capital markets Italy The fundamental purpose of this paper...

... Intangible assets Fair value Goodwill accounting Financial reporting Accounting standards Italy The main purpose of accounting is to provide a representation of the firm, which, although being conventional, reflects its actual structure at best, and particularly its value creation sources...

...) in Australia, Brennan (2001) in Ireland, Bozzolan et al. (2003) in Italy, and Abeysekera and Guthrie (2004, 2005) in their study of Sri Lanka. Indra Abeysekera can be contacted at: i.abeysekera@econ.usyd.edu.au © Emerald Group Publishing Limited 2006 Intellectual capital...