What is it about?
analysis of disclosure relational capital content analysis listed companies voluntary reporting
Featured Image
Why is it important?
This study contributes to a better understanding how companies disclose issues about relational capital and how this disclosure influence some performance indicators.
Perspectives
Relational capital can be seen a relevant indicator of the communication activity carried out by listed companies. This activity can lead to some benefits in terms of the increase of firms performance. The results of this research can contribute to the literature about the disclosure of Intellectual Capital and it may have some managerial implications for the preparers in order to enhance voluntary reporting.
Dr. Federica Doni
Universita degli Studi di Milano-Bicocca
Read the Original
This page is a summary of: Relational capital disclosure, corporate reporting and company performance, Journal of Intellectual Capital, April 2016, Emerald,
DOI: 10.1108/jic-07-2015-0065.
You can read the full text:
Contributors
The following have contributed to this page
