… Human Capital (22 items); 2. Relational Capital (21 items); 3. Structural Capital (18 items). The two classifications differ in many ways: the six-dimension methodology by Cordazzo (2007) was devised with the specific aim of investigating IC disclosure in Italian IPO prospectuses …
CITATION STYLE
Cardi, C., Mazzoli, C., & Severini, S. (2016). Intellectual Capital Disclosure and IPO Results: Is It a Matter of Classification? In Bank Funding, Financial Instruments and Decision-Making in the Banking Industry (pp. 193–223). Springer International Publishing. https://doi.org/10.1007/978-3-319-30701-5_8
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