This article analyzes the concept of Intellectual Capital (IC) in the sphere of the health sector, by studying the case of a major nonprofit research organization in this sector which has for some time been publishing IC reports (ICR). In the last few years, health care organizations have been...

Purpose - Intangibles are the main value drivers of a firm. This consideration implies that it becomes more and more important/ urgent to measure and report intellectual capital. The new reporting statement (intellectual capital report) is not yet commonly used by firms, but many, on a voluntary...

The purpose of the paper is to investigate the value relevance of intellectual capital for the Italian investors. The paper uses the Ohlson model (1995) draws on 360 firm-year observations of the publicly listed companies on the Italian Stock Exchange between the years 2006 at 2008. It is...

Purpose - The main aim of the article is to analyze the IC reporting practices of an Italian non-profit organization (NPO), the ANPAS Piemonte, selected as it is one of the few cases with a longstanding experience in issuing IC reports.Design/methodology/approach - This is an exploratory,...

The article illustrates the empirical experiences of some Italian companies which started to integrate social and intangible issues in their voluntary corporate communication report. The main aims of the paper are twofold. Firstly, using a small sample of companies disclosing their intangibles...