We investigate the impact of intellectual capital (IC) on firm performance (FP). This study contributes to the literature on IC by extending the IC components and exploring the moderating effect of intellectual property right (IPR) reform on the IC-FP association. An analysis of a dataset of...

Purpose: The purpose of this paper is to explore the mediating effect of business strategy (BS) on intellectual capital (IC) and financial performance (FP). The impact of financial crisis is also a major topic of this research. Design/methodology/approach: This study applies BS as mediator to...

We show that the credit crunch of 2007-2013 favoured the adoption by startups of more efficient, intangible-intensive technologies. Using data for the universe of Italian corporations, we document that the cohorts of firms born during the crisis significantly increased their share of intangible...