Francioli, Francesca; Albanese, Massimo - In: Journal of Intellectual Capital 18 (2017) 1, pp. 189-216
Purpose The purpose of this paper is to propose a model to disclose, report, and manage intellectual capital (IC) in a network of companies. To this end, it provides a monetary evaluation of core competencies (CCs), which may be defined as a bundle of various types of intangibles, aggregating...