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Intellectual Capital Efficiency and Corporate Performance: Some Empirical Evidence

In: Management, Valuation, and Risk for Human Capital and Human Assets

Author

Listed:
  • Domenico Celenza
  • Marco Lacchini
  • Fabrizio Rossi

Abstract

In recent decades, the vision of the company has changed considerably. Recent studies have attributed vital importance to knowledge management (Trequattrini, 2008) and intellectual capital reporting (ICR) as drivers for the creation of firm value (Skandia, 1998). The importance of the interaction between physical assets and intellectual capital could contribute to two basic explanations: not only does the value of the firm depend on tangible and financial capital, but the efficiency of equity markets also depends on the efficiency of the intellectual capital employed.

Suggested Citation

  • Domenico Celenza & Marco Lacchini & Fabrizio Rossi, 2014. "Intellectual Capital Efficiency and Corporate Performance: Some Empirical Evidence," Palgrave Macmillan Books, in: Meir Russ (ed.), Management, Valuation, and Risk for Human Capital and Human Assets, chapter 0, pages 161-188, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-1-137-35572-0_7
    DOI: 10.1057/9781137355720_7
    as

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