The purpose of this paper is to examine the role of two different new management tool, the Balanced Scorecard (BSC) and the Intellectual Capital Report (ICR) in managing and reporting intangibles. Unlike the majority of IC scholars the author, and consistently with Bukh et al. (2005), the author...

The main aim of the article is to test whether the Foreign Currency Translation Adjustments (FCTA), the largest components of Other Comprehensive Income (OCI) for most firms (Dee, 1999), is incrementally value relevant for investors with respect to net income. Previous archival research on value...

The issuing of the SFAS 130 in 1997 and subsequently of the revision of IAS 1 in 2007 became current again the long-standing debate between the ‘all-inclusive' (or ‘comprehensive income') and ‘current operating' performance concepts. The accounting standards required firms to report in the...

The article illustrates the empirical experiences of some Italian companies which started to integrate social and intangible issues in their voluntary corporate communication report. The main aims of the paper are twofold. Firstly, using a small sample of companies disclosing their intangibles...

Purpose - The main aim of the article is to analyze the IC reporting practices of an Italian non-profit organization (NPO), the ANPAS Piemonte, selected as it is one of the few cases with a longstanding experience in issuing IC reports.Design/methodology/approach - This is an exploratory,...

Part I: Measuring Non-Financial Risk Disclosure -- A Brief Overview of the Book -- Risk-Related Disclosure -- The Mandatory Non-financial Disclosure in the European Union -- Measuring the Quality of Non-financial Risk-Related Disclosure -- Part II: Testing the Usefulness of Non-Financial Risk...