Purpose – Firstly, the aim of our paper is to analyze the level of disclosure with reference to many corporate stakeholders of a representative sample of listed companies.In particular, we have verified the disclosure about the following: customers, suppliers, competitors, institutions, environment, community, human capital and corporate governance and financial lenders. Secondly, we tried to […]
Purpose –This paper aims to address the question of the innovation propensity of family firms relative to non-family firms, within an institutional setting characterized by a high proportion of listed family firms. Design/methodology/approach – Using a sample of family and non-family firms listed on the Milan Stock Exchange over a period of 6 years (2008-2013), […]
Purpose – The purpose of our study is to investigate whether companies with higher voluntary IC disclosure are more likely to have a MBV gap larger than one, after controlling for the intellectual efficiency of the firms. Additionally, we aim to investigate – for the first time to our best knowledge – on the effectiveness […]
Purpose – The aim of the present study is to verify the presence and the evolution of (voluntary) environmental disclosure with reference to Italian firms. We have examined the documentation of listed firms both in 2006 and 2009, that have been chosen because they immediately precede and immediately follow the emanation in Italy of the […]