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?

Lorenzo Simoni
;
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.
2021
9781785365317
9781785365324
Research Handbook on Intellectual Capital and Business
125
152
Lorenzo Simoni; Francesco Giunta
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Utilizza questo identificatore per citare o creare un link a questa risorsa: https://hdl.handle.net/2158/1267761
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