This chapter reviews existing literature investigating IC value relevance by means of price-level models. The review discusses the main methodological issues in IC value relevance literature and their advantages and disadvantages. The chapter briefly summarizes the results of IC value relevance studies.
Assessing the value relevance of Intellectual Capital disclosure. Are price-level models effective? / Lorenzo Simoni; Francesco Giunta. - STAMPA. - (2021), pp. 125-152.
Assessing the value relevance of Intellectual Capital disclosure. Are price-level models effective?
Francesco Giunta
2021
Abstract
This chapter reviews existing literature investigating IC value relevance by means of price-level models. The review discusses the main methodological issues in IC value relevance literature and their advantages and disadvantages. The chapter briefly summarizes the results of IC value relevance studies.
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