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Ten Years After: The Past, the Present & The Future of Scholarly Investigation on Intangibles and Intellectual Capital

Ten Years After: The Past, the Present & The Future of Scholarly Investigation on Intangibles and Intellectual Capital

On 18-19 September 2014 the 10th edition of the EIASM Workshop on “Intangibles, Intellectual Capital, and Extra-Financial Information” took place at the University of Ferrara (Italy), where also the 1st edition of the series was held in 2005. This is quite certainly the most important continuing regular academic event in Europe in the field, and it has nowadays reached a widespread visibility in the scholarly as well as – to some extent – the professional community. This e-book new draws on the 10th edition of this series, by selecting some of the most significant and innovative papers presented at the Ferrara 2014 edition, with the aim to investigate and to bring attention on some of the current research trends and horizons, and hence to stimulate some thoughts on the evolution of this subject area over the last ten years and in the future.


A critical reflection on the future of intellectual capital: from reporting to disclosure.,Business model disclosure in the Strategic Report: entangling intellectual capital in value creation process,Contemplating the Usefulness of Intellectual Capital Reporting: Reasons behind the Demise of IC Disclosures in Denmark,Earnings management and goodwill impairment: an empirical analysis in the Italian M&A context,Exploring intellectual capital management in SMEs: an in-depth Italian case study.,Exploring the conceptualisation of Intangibles in law and accounting in the USA: A historical perspective,Intangibles Disclosure in Management Commentary Regulation in Germany and Italy: A Semantic Approach,Ten years after: the past, the present and the future of scholarly investigation on intangibles and intellectual capital,Territorial Capital as a Company Intangible. Exploratory Evidence from Ten Italian Multinational Corporations

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