Table of contents - Special Issue: Ten years after: the past, the present & the future of scholarly investigation on intangibles and intellectual capital
Guest Editors: Dr Stefano Zambon
Exploring the conceptualisation of Intangibles in law and accounting in the USA: A historical perspective
Laura Girella, Carlo Bagnoli, Stefano ZambonOver the last decades concepts and practices related to intangibles gained momentum at international level especially within the economic, accounting and management arenas…
Exploring intellectual capital management in SMEs: an in-depth Italian case study
Giuseppe Marzo, Elena ScarpinoThe purpose of this paper is to analyse intellectual capital (IC) in SMEs. In particular two research questions are posed: how SMEs acquire or develop knowledge and intangible…
Contemplating the usefulness of intellectual capital reporting: Reasons behind the demise of IC disclosures in Denmark
Stefan SchaperDumay and Garanina (2013) asserted that, even though intellectual capital (IC) researchers would like to continue developing new models, existing models seem to not be used in…
Business model disclosure in the Strategic Report: Entangling intellectual capital in value creation process
Laura Bini, Francesco Dainelli, Francesco GiuntaThe purpose of this paper is to evaluate business model (BM) disclosure. As the BM shows how a company creates and captures value, its communication in the Annual Report is…
Intangibles disclosure in Management Commentary regulation in Germany and Italy : A semantic approach
Pierluigi Catalfo, Inge WulfThe purpose of this paper is to understand whether Management Commentary (MC) can cover the information needs about underreported company intangibles in accounting traditionalist…
Earnings management and goodwill impairment: An empirical analysis in the Italian M & A context
Giuseppe Davide Caruso, Elisa Rita Ferrari, Vincenzo PisanoThe purpose of this paper is to understand whether managerial behavior in impairing goodwill arising from M & As has changed after the adoption of IAS/IFRS, searching for…
Territorial capital as a company intangible: Exploratory evidence from ten Italian multinational corporations
Mariachiara Barzotto, Giancarlo Corò, Mario VolpeThe purpose of this paper is twofold. First, to explore to what extent being located in a territory is value-relevant for a company. Second, to understand if a company is aware…
A critical reflection on the future of intellectual capital: from reporting to disclosure
John DumayThe purpose of this paper is to offer a personal critical reflection on the future of intellectual capital (IC) based on my experience as an IC researcher, author, editor, teacher…
ISSN:
1469-1930Online date, start – end:
2000Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Merrill Warkentin