Purpose The purpose of this paper is to provide an up-to-the-minute literature review of intellectual capital disclosure (ICD) to: identify the major themes developed within this research stream; investigate the evolution of the theory; and derive insights to guide future research agendas for...

The efficient market theory is a central point in finance. If the capital market is competitive, the investors cannot expect superior gains from their investment strategies with respect to the risk profile. Event studies are an approach to verify the impact of the information on the stock...

Intellectual capital (IC) is an important source of value for companies. The competitive firm invests in new productive ideas through scientific and technological researches of the human factor and services. The traditional factors of “old economy” based on physical assets have been replaced...

A vast literature has developed over the last 20 years on human capital and intellectual capital. Most of the works in the literature deal with the definition of human capital, structural capital, and relational capital. Human capital is often examined in conjunction with intellectual capital...

Purpose – The aim of this paper is to investigate the relationship between corporate performance and Value Added Intellectual Coefficient (VAICTM) on the one hand, and the relationship between the variations in market value and the variations in VAIC on the other...

Purpose – The objective of this paper is to examine the relationship between some aspects of governance (such as ownership structure and characteristics of the board), the efficiency of intellectual capital and the economic and market performance of a sample of Italian listed companies....

The paper extends previous research on the topic of intellectual capital (IC) and the relationship between ownership concentration (OC) and firm performance. The ambitious goal of this work is to answer three questions: (1) Whether there is a relationship between IC and firm performance; (2)...