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  • 1
    Publication Date: 2019-05-04
    Description: The purpose of this document is to empirically examine the impact of intellectual capital disclosure quality in the integrated reports on firm performance. The empirical research is based on a sample of 45 integrated reports. The results confirm our hypothesis that establish the existence of a significant and positive association between the intellectual disclosure quality and the firm performance. The results of this document are of considerable importance to policy makers and managers. In fact, an understanding of the benefits of intellectual capital disclosure quality, helps policy makers to assess the costs and benefits of disclosure. As far as managers are concerned, this study clearly shows that intellectual capital disclosure is a means to improve firm performance. This study is one of the first to provide evidence of the positive association between intellectual capital disclosure quality and firm performance in the context of integrated reporting.
    Keywords: ddc:650 ; intellectual capital ; integrated reporting ; firm performance
    Repository Name: EconStor: OA server of the German National Library of Economics - Leibniz Information Centre for Economics
    Language: English
    Type: doc-type:conferenceObject
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  • 2
    Publication Date: 2019-09-24
    Keywords: ddc:330
    Repository Name: EconStor: OA server of the German National Library of Economics - Leibniz Information Centre for Economics
    Language: English
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  • 3
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    Beaver Creek, Ontario: Canadian Center of Science and Education
    Publication Date: 2019-09-24
    Description: The aim of this paper is to examine whether and how some structural characteristics of the Italian Network contract (NC) influence small firms’ performance. Since the ‘70s Italy has had a long history of network alliances characterized by the establishment of the industrial districts. However, this type of informal agreements have proved to be inadequate to counter the effects of globalization and of the changes that have occured in the international economic scenario. Consequently, the legislator has enacted the law n. 33/2009 by introducing a new type of formal agreement, named NC, in order to increase firms' competitiveness. Research findings on the Italian NC have shown the existence of positive effects on firms’ performance. However, in most cases the analyses have been based on a limited number of firms and have not verified the influence of some network structural characteristics. This research wishes to fill this gap by increasing the existing literature on the subject. The empirical analysis, based on a firm level panel data, highlights that in networks composed of small firms the results are not always consistent with prior studies. Network characteristics differently influence the firms’ performance measures. The analysis shows that network diversity and network's geographical openness are negatively related to firms’ performance. Instead, network size has a limited impact on firms' performance expressed only by the ROA.
    Keywords: ddc:330 ; Network agreements ; Network diversity ; Network’s geographical openness ; Network size ; Small firms’ performance ; Italian SMEs
    Repository Name: EconStor: OA server of the German National Library of Economics - Leibniz Information Centre for Economics
    Language: English
    Type: doc-type:article
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