Purpose – Dealing with intellectual capital (IC), the purpose of this paper is to provide a strategic tool for management activities in knowledge-based organizations. In particular, in the contribution, an integrated framework for intangibles’ representation, evaluation and control in...

Purpose – The purpose of this paper is to understand whether Management Commentary (MC) can cover the information needs about underreported company intangibles in accounting traditionalist countries such as Germany and Italy. Furthermore, this work would like to contribute towards an...