Thevalue of intangible assets and the human capital disclosure of companies specializing in it consulting, application & internet software and data processing. A cross-country comparison Italy-England

Olga Maria Stefania Cucaro

Editore: StreetLib
Formato: EPUB
Testo in en
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Dimensioni: 6,72 MB
  • EAN: 9788822815002
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Descrizione
The Value of Intangibles Assets and the Human Capital Disclosure of companies specializing in
IT Consulting, Application & Internet Software and Data Processing. A Cross-Country
Comparison Italy-England is a work born of the in‐depth study of the IC disclosure of Italian 
companies and the curiosity of the comparison with British companies.
Voluntary disclosure of intangible resources reduces information asymmetry and the cost of capital
(Botosan, 1997; Bojelbene M. A. and Affes Habib, 2013) and this encourages managers to increase this
communication. The high-tech companies give much importance to intangible resources, particularly human
resources, this observation led to the idea of studying the communication of human capital in the context of
such companies. With the passing of time we see a greater interest on the part of company management
to human capital with respect to the structural capital that has always been the subject
of corporate communications.