Although invisible, factors of production such as human, structural and social capital are relevant for investors, for strategy and in the context of relations between mechanisms of corporate governance and corporate performance. However, rendering these factors visible, either via incorporation of values within financial statements or by additional disclosures by management, can give rise to other problems, which have to be considered. Therefore, the aim of this book is to present the main contributions regarding the importance of intellectual capital and some of the more important problems which are raised by its measurement. Finally, an empirical analysis is carried out of the criticism which has developed around the use of hard number metrics for the measurement of intellectual capital.
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|data pubblicazione: ||Novembre 2012|