In today's challenging economic climate it is more important than ever for companies to acquire comparable competitive advantage in their market. While previous research has investigated the performance measurement of R&D as a whole organization, very little research has been done into the...

This paper shows the potential benefits and risks, in terms of communication, involved in the use of graphs in corporate annual reports. An empirical analysis is conducted on the year 2005 annual reports of 52 Italian listed companies with higher capitalisation. Its main findings are as follows:...

This paper shows the potential benefits and risks, in terms of communication, involved in the use of graphs in corporate annual reports. An empirical analysis is conducted on the year 2005 annual reports of 52 Italian listed companies with higher capitalisation. Its main findings are as follows:...

Environmental, social and governance factors are becoming increasingly significant for comprehensive firm valuation. These factors are however of a qualitative nature and therefore difficult to express in numerical figures. Consequently, disclosure and the relevancy thereof to investors are...