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.
Strategic information disclosure, integrated reporting and the role of intellectual capital
Camodeca, Renato;Almici, Alex;Sagliaschi, Umberto
2018-01-01
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.File in questo prodotto:
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