16 research outputs found
Elevated expression of prostate cancer-associated genes is linked to down-regulation of microRNAs
Placebo response in pharmacological and dietary supplement trials of autism spectrum disorder (ASD): systematic review and meta-regression analysis
The kallikrein-related peptidase 13 (KLK13) gene is substantially up-regulated after exposure of gastric cancer cells to antineoplastic agents
Intellectual Capital Disclosure: Evidence from the Italian Systemically Important Banks
The need to overcome the limitations connected with the traditional financial reporting has driven the development of intellectual capital (IC) and corporate social responsibility (CSR) disclosure. Such need has also highlighted the relevance of an integrated reporting, recently supported by the Directive 2014/95/EU, which makes mandatory the disclosure of non-financial information for large-sized enterprises. The chapter focusses on the disclosure of the IC issues provided by the Italian systemically important banks. To conduct our analysis, we defined a disclosure model for the IC issues and collected data from the reports available on the banksâ websites; we used a deductive content analysis, integrated by the Scottâs pi test in order to evaluate the intercoder reliability. Our findings, accordingly to prior literature, point out an incomplete IC disclosure, meaning that banks should extend the level of reporting on IC issues, and particularly they should improve the presence of forward-looking information and the quantified terms of IC elements
Effects of oral antidiabetic drugs on left ventricular mass in patients with type 2 diabetes mellitus: a network meta-analysis
The Relationship Between Intellectual Capital Performance and Ownership Gender Diversity in Small-Sized Italian Companies
In recent years, research has been directed toward investigating the determinants of IC performance. While several studies have shown that gender affects company performance and some of its dimensions, whether and how gender impacts on IC performance is still an area open to research. Thus, the aim of this study is to investigate the relationship between ownership gender diversity and IC performance with specific reference to small-sized Italian companies.
The investigation is carried out through cross-sectional OLS analysis. The IC performance, the dependent variable, is measured through VAICâą and each of its three components, while the ownership gender diversity, the independent variable, is measured through a gender diversity index, the Shannonâs index. A set of control variables is included to control for the influence of the factors that previous studies have found to affect the magnitude of VAICâą and its three components.
The results of the OLS analysis show that ownership gender diversity has a negative impact on IC performance: i.e., the higher the diversity, the lower the performance. This seems to support the validity of the similarity attraction paradigm within the IC field
Multivariate Meta-Analysis of Preference-Based Quality of Life Values in Coronary Heart Disease
The nexus of intellectual capital and operational efficiency: the case of Indian financial system
An assessment of the Accounting Perspective on Intellectual Capital and some results from the European Union
The work reports the use of two financial indicators of intellectual and human capital and their empirical findings from the study of European Union companies. The authors use the VAIC indicator (similar to the earlier chapter) and the impact intellectual and human capital has on firm financial performances. They report that the impact is not consistent among samples and business performance indicators in terms of both significance and sign of coefficients. The second model used is a modification of, and a partial repetition and validation of, the method originally developed by Olhson. The authors report that the indicators of structural capital and human capital are always significant, suggesting that this information is relevant for investors that operate on the European stock markets. This chapter is a worthy example of the use of two quantitative methods when conducting a rigorous financial analysis of intellectual capital and human capital, suggesting to researchers and practitioners that different methods and tools have very different validities for predicting future outcomes