Strategic information disclosure, integrated reporting and the role of intellectual capital
Academic Article
Publication Date:
2018
Abstract:
A theoretical and empirical model is used to investigate the adoption of the integrated reporting (IR) framework as a strategic choice to signal intellectual capital (IC) to equity investors, with specific reference to the pharmaceutical industry.
CRIS type:
1.1 Articolo in rivista
List of contributors:
Camodeca, Renato; Almici, Alex; Sagliaschi, Umberto
Published in: