Disclosure on Intellectual Capital in the Age of Industry 4.0: Evidence From Italian Capital Market

  • Maria Serena Angelini
  • Alessandro Gennaro
  • Simone Labella
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Abstract

… Human capital disclosure Index ( 18 19+P20+P21) (0,3) 4 P P HCDI + = ∈ Intellectual capital Disclosure index … In terms of relative increase, between 2010 and 2016 the human capital gets the largest increase in the related disclosure index …

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Maria Serena Angelini, Alessandro Gennaro, & Simone Labella. (2019). Disclosure on Intellectual Capital in the Age of Industry 4.0: Evidence From Italian Capital Market. Management Studies, 7(1). https://doi.org/10.17265/2328-2185/2019.01.001

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