Voluntary Intellectual Capital Disclosure and Big Data. Empirical Evidence from a Sample of Knowledge-Intensive Italian Companies

被引：0
|
作者：
Aversano, Natalia [1 ]
Nicolo, Giuseppe [2 ,3 ]
Sannino, Giuseppe [4 ]
Polcini, Paolo Tartaglia [5 ]
Ardito, Nadia [5 ]
机构：
[1] Univ Basilicata, Dept Math Comp Sci & Econ, Via Ateneo Lucano 10, I-85100 Potenza, Italy
[2] Univ Salerno, Dept Management, Via Giovanni Paolo II 132, I-84084 Fisciano, SA, Italy
[3] Univ Salerno, Innovat Syst Dept, Via Giovanni Paolo II 132, I-84084 Fisciano, SA, Italy
[4] Univ Campania Luigi Vanvitelli, Econ Dept, I-81043 Capua, CE, Italy
[5] Univ Salerno, Management & Innovat Syst Dept, Via Giovanni Paolo II 132, I-84084 Fisciano, SA, Italy
来源：
15TH INTERNATIONAL FORUM ON KNOWLEDGE ASSET DYNAMICS (IFKAD 2020): KNOWLEDGE IN DIGITAL AGE | 2020年
关键词：
Intellectual capital; Big Data; Web sites; disclosure; Italian companies;
D O I：
暂无
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
The present research aims at analysing the level of IC disclosure provided by a sample of knowledge-intensive Italian companies through an innovative tool - the web - considered as the most used vehicle to collecting, managing, conveying and sharing BD to investors and other stakeholders. From a methodological point of view, the research adopts a manual content analysis conducted on the websites of a sample of listed Italian companies belonging to the ICT sector. Results show that Italian companies operating in the knowledge-intensive sectors are aware of the importance of providing information on IC to the audience of investors and stakeholders and are exploiting the potential and opportunities offered by the web 2.0 and BD partnership.
引用
收藏
页码：455 / 468
页数：14
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