10th EIASM INTERDISCIPLINARY WORKSHOP
on
“INTANGIBLES, INTELLECTUAL CAPITAL & EXTRA-FINANCIAL INFORMATION”
Ferrara, Italy 18-19 September 2014
in collaboration with
Department of Economics and Management, University of Ferrara, Italy
Under the auspices of
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PROGRAMME
THURSDAY, SEPTEMBER 18, 2014
08:30 Registration
09:30 – Welcome Addresses – Aula Magna, Department of Economics & Management 09:50 Prof. Pasquale Nappi, Rector, University of Ferrara Prof. Luciano Marchi, President, Italian Association of Accounting and Business Economics Professors (SIDREA)
09:50 – Inaugural Plenary Session – Aula Magna, Department of Economics & Management 11:00 Chairperson: Prof. Stefano Zambon, University of Ferrara and Chairperson of the Workshop
“INTANGIBLES AND THE EIASM WORKSHOP: TEN YEARS AFTER and TEN YEARS AHEAD…..”
Key note speech: Prof. Stefano Zambon, University of Ferrara
Key-note speech: Prof. Baruch Lev, Stern School of Business, New York University
11:00 – Coffee Break 11:30 PS1: National PS2: Intangibles & PS3: Brand Valuation Special Panel “Controlling Intangibles and Innovation” − Aula Magna Perspectives & Markets Sala Consiliare Chairperson: Stefano Zambon (University of Ferrara) 11:30 – Public Policies Room EC7 Maria Serena Chiucchi (Polytechnic University of Marche) 13:00 Room EC6 Robert Obermaier (University of Passau) Matti Skoog (Stockholm Business School) Emidia Vagnoni (University of Ferrara) 13:00 – Buffet-Lunch @ the Department 14:10 PS4: Integrated PS5: Sustainability PS6: Accounting Special Panel “Intangibles: Measurement and Risk(s)” − Aula Magna Report(ing) I Room EC7 Sala Consiliare Chairperson: Thomas Fischer (University of Erlangen-Nurnberg) 14:10 – Room EC6 André Gorius (Solvay) 15:40 Baruch Lev (Stern School of Business, New York University) Giuseppe Marzo (University of Ferrara) Manfred Schwaiger (LMU, Munich) 15:40 – Coffee Break 16:00 PS7: Intangibles PS8: Human and PS9: Firm Special Panel “A Special Intangible: The Business Model” − Aula Magna & Technology Organisational Performance and Chairperson: Laura Girella (Ca’ Foscari University of Venice and IIRC) 16:00 – Room EC6 Capitals Behaviour Carlo Bagnoli (Ca’ Foscari University of Venice) 17:30 Room EC7 Sala Consiliare Lino Cinquini (Scuola Sant’Anna Superiore of Pisa) John Dumay (Macquarie University) Christian Nielsen (Aalborg University)
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17:30 – Plenary Session – Aula Magna, Department of Economics & Management 18:30 Chairperson: Prof. Stefano Zambon, University of Ferrara
Key-note speech: Dr Ian Ball, Board Member and Chairman of the Working Group, International Integrated Reporting Council (IIRC) Key-note speech: Emeritus Professor Yasuhito Hanado, Waseda University School of Commerce, Tokyo
20:30 WORKSHOP DINNER – Restaurant Leon d’Oro Address: Piazza Cattedrale 8, Ferrara
FRIDAY, SEPTEMBER 19, 2014
PS10: IC in Non- PS11: Disclosure PS12: SMEs and Profit and Financial Entrepreneurial Capital 09:30 – Organisations Analysis 11:00 Sala Consiliare Room EC6 Room EC7
11:00 – Coffee Break 11:30 PS14: Intangibles PS15: Knowledge Special Panel “Beyond Firms: Intangibles at Meso, Macro and Territorial PS13: Integrated Valuation Management Level” − Aula Magna Report(ing) II Room EC7 Sala Consiliare Chairperson: Giuseppe Marzo (University of Ferrara) 11:30 – Room EC6 Alessandro Arrighetti (University of Parma) 13:00 Marco Di Tommaso & Lauretta Rubini (University of Ferrara)
Sandro Montresor (University of Bologna)
José Marti Viedma (Technical University of Catalonia) 13:00 – Buffet-Lunch @ the Department 14:00 PS16: Knowledge PS17: R&D and PS18: Public Sector and Its Role Innovation Sala Consiliare 14:00 – Room EC6 Room EC7 15.30
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Conclusive Plenary Session – Aula Magna, Department of Economics & Management Chairperson: Prof. Stefano Zambon, University of Ferrara
15:30 – Key-note Speech: Associate Professor John Dumay, Macquarie University, Sydney 16:30 Conferment of the “Best Junior Contribution to the Intangibles and IC Theory and Practice Award”
Close of the Workshop
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DETAILS OF PARALLEL SESSIONS AND PAPER TITLES
Thursday, 18 September 2014
PS 1 PS 2 PS3 11:30-13:00 11:30-13:00 11:30-13:00 Room EC6 Room EC7 Sala Consiliare
Session Title: Intangibles Accounting and Session Title: Intangibles and Markets Session Title: Brand and Goodwill Valuation Reporting
Chairperson: Paola Demartini (Third University Chairperson: Shibashish Mukherjee (University of Chairperson: Manfred Schwaiger (LMU, Munich) of Rome) Ferrara)
DANGARSKA VANINA STOILOVA (UNIVERSITY OF JENY-CAZAVAN ANNE (ESSEC BUSINESS SCHOOL PARIS) FISCHER MARC (UNIVERSITY OF COLOGNE), TOBIAS NATIONAL AND WORLD ECONOMY), VALUE RELEVANCE OF FINANCIAL INFORMATION AND HORNIG CAPODAGLIO GIANFRANCO, SEMPRINI LAURETTA INTANGIBLE ASSETS: A LITERATURE REVIEW HOW USEFUL ARE BRAND VALUATION METHODS? A BUSINESS COMBINATIONS, GOODWILL AND DEFERRED VALIDATION STUDY TAXES: EVIDENCES EMERGING FROM A COMPARATIVE ANALYSIS BETWEEN ITALY AND BULGARIA
NIELSEN CHRISTIAN (AALBORG UNIVERSITY), ROBIN BISCOTTI ANNA MARIA (UNIVERSITY OF FOGGIA), EUGENIO KLOMP STEPHEN, (MURDOCH UNIVERSITY) ROSLENDER, STEFAN SCHAPER D'AMICO (THIRD UNIVERSITY OF ROME), FELICE MATOZZA VALUING THE BRAND INTANGIBLE: POSSIBLE 10 YEARS AFTER THE IC GUIDELINE: UNCOVERING DOES ICD EXPLAIN MBV GAP AND REDUCE PRICE TO RAMIFICATIONS FOR ACCOUNTING, ADVERTISING, EXPLANATIONS FOR THE DEMISE OF THE INTRINSIC VALUE DIVERGENCE? MANAGEMENT AND TAXATION. THE BRAND VALUATION INTELLECTUAL CAPITAL STATEMENT IN DENMARK EFFECT CYCLE
ALTENBURGER OTTO A. (VIENNA UNIVERSITY), IVASHKOVSKAYA IRINA (HIGHER SCHOOL OF ECONOMICS, CARUSO GIUSEPPE DAVIDE (UNIVERSITY OF CATANIA), MICHAELA M. SCHAFFHAUSER-LINZATTI MOSCOW), ELENA NAZAROVA ELISA RITA FERRARI, VINCENZO PISANO THE NEW EU DIRECTIVE ON NON-FINANCIAL COMPANY IMPACT OF CEO’S HUMAN CAPITAL OVER SUSTAINABILITY DUE DILIGENCE ISSUES IN THE CONTEXT OF M&AS INFORMATION: COMPATIBLE WITH "INTEGRATED OF CORPORATE GROWTH: THE EVIDENCE FROM EVALUATIONS: AN EMPIRICAL ANALYSIS OF EARNINGS REPORTING"? EMERGING CAPITAL MARKET OF RUSSIA MANAGEMENT PRACTICES ON GOODWILL
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DETAILS OF PARALLEL SESSIONS AND PAPER TITLES
Thursday, 18 September 2014
PS 4 PS 5 PS 6 14:10-15:40 14:10-15:40 14:10-15:40 Room EC6 Room EC7 Sala Consiliare
Session Title: Integrated Report(ing) I Session Title: Sustainability Session Title: National Perspectives and Public Policies
Chairperson: Ian Ball (IIRC) Chairperson: Bernard Gumb (Grenoble Business Chairperson: Sandra Cohen (Athens University of School) Economics and Business)
APRILE ROBERTO (UNIVERSITY OF BOLOGNA) LA ROSA FABIO (KORE UNIVERSITY OF ENNA) MARTI VIEDMA (TECHNICAL UNIVERSITY OF CATALONIA) INTEGRATED REPORTING: SOME CONSIDERATIONS DOES FAMILY FIRMS' ESG PERFORMANCE IMPACT ON THE DIAGNOSING NATIONS’ WEALTH CREATION POTENTIAL ABOUT MATERIALITY COST OF EQUITY CAPITAL? EVIDENCE FROM IN THE KNOWLEDGE ECONOMY CONTEXT. EUROPEAN LISTED COMPANIES REFLECTIONS ON THE CASE OF SPAIN.
NIEMÖLLER JENS (CLAUSTHAL UNIVERSITY OF MONCIARDINI DAVID (UNIVERSITY OF FERRARA) OPPI CHIARA (UNIVERSITY OF FERRARA), CATERINA TECHNOLOGY), INGE WULF IC AND SUSTAINABILITY REPORTING: EXPLORING CAVICCHI, AFSANEH MORADI MEASURING SUPPLY CHAIN PERFORMANCE WITH NON- ACCOUNTANCY AND LAW COMPETING CLAIMS ITALY’S NATIONAL AND INTERNATIONAL COOPERATION FINANCIAL KEY PERFORMANCE INDICATORS: STATE ON R&D: AN OVERVIEW OF THE ART FINDINGS BASED ON MANAGEMENT REPORTS IN THE GERMAN AUTOMOTIVE INDUSTRY
WITH RESPECT TO THE CONCEPT OF INTEGRATED REPORTING
GIORGETTI MARIA LETIZIA, (STATE UNIVERSITY OF MILAN), MELLONI GAIA (UNIVERSITY OF VERONA) IANNONE BARBARA, (PESCARA "G.D'ANNUNZIO" DI CHIETI- PROFESSOR MARIO BENASSI (STATE UNIVERSITY OF INTELLECTUAL CAPITAL DISCLOSURE IN THE PESCARA UNIVERSITY) SUSTAINABLE PROCESS IN WINE SECTOR: BIODYNAMIC MILAN) INTEGRATED REPORTING: AN IMPRESSION INTANGIBLES AND PUBLIC POLICY MANAGEMENT ANALYSIS AGRICULTURE. THE CASE OF EMIDIO PEPE WINERY.
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DETAILS OF PARALLEL SESSIONS AND PAPER TITLES
Thursday, 18 September 2014
PS 7 PS 8 PS 9 16:00-17:30 16:00-17:30 16:00-17:30 Room EC6 Room EC7 Sala Consiliare
Session Title: Intangibles and Technology Session Title: Human and Organisational Capitals Session Title: Firm Performance and Behaviour
Chairperson: Emidia Vagnoni (University of Chairperson: Anne Jeny-Cazavan (ESSEC) Chairperson: Veronique Blum (IUT 2 Grenoble) Ferrara)
CATALFO PIERLUIGI (UNIVERSITY OF CATANIA), CUCARO OLGA (UNIVERSITY OF BARI) CORVINO ANTONIO (UNIVERSITY OF FOGGIA), SILVIO INGE WULF THE VALUE OF INTANGIBLES ASSETS AND THE HUMAN BIANCHI MARTINI, FEDERICA DONI, ALESSANDRA RIGOLINI INTELLECTUAL CAPITAL REPORTING AND VALUE CAPITAL DISCLOSURE OF COMPANIES SPECIALIZING IN IT THE RELATIONAL CAPITAL DISCLOSURE IN CORPORATE CREATION IN THE INFORMATION TECHNOLOGY CONSULTING, APPLICATION & INTERNET SOFTWARE AND REPORTING: WHAT CONSEQUENCES FOR FIRM SECTOR. CASE STUDIES FROM GERMANY AND ITALY DATA PROCESSING. A CROSS-COUNTRY COMPARISON PERFORMANCE? A PERSPECTIVE FROM EUROPE ITALY-ENGLAND
TALLIG ANNELIE (UNIVERSITY OF SOUTHERN DENMARK) FERRARI FILIPPO (UNIVERSITY OF VENICE) LANDINI FABIO (BOCCONI UNIVERSITY, MILAN) - CAPTURING HIGH-TECHNOLOGY START-UPS’ TRANSACTION COST ECONOMICS AND SKILL MISMATCH: ALESSANDRO ARRIGHETTI (UNIVERSITY OF PARMA), PERFORMANCE: A STATIC AND DYNAMIC VIEW ON EVIDENCE FROM ITALY ANDREA LASAGNI INTANGIBLE ASSETS DYNAMICS AND FIRM BEHAVIOUR INTELLECTUAL CAPITAL
GUMB BERNARD (ESC - GRENOBLE BUSINESS SCHOOL), BARZOTTO MARIACHIARA (CA' FOSCARI UNIVERSITY OF MANTHEI CHRISTINA (AUGSBURG UNIVERSITY), RAFFI CHAMMASSIAN VENICE), MARIO VOLPE WOLFGANG SCHULTZE VALUE CREATION, COSTS AND PERFORMANCE AS FIRM AND SKILLED WORKFORCE UPGRADINGS. HIGH- CONSERVATISM AND ENDOGENOUS PREFERENCES: AN PERCEIVED BY TECHNOLOGY START-UP FOUNDERS: VALUED CONFIGURATIONS AMONGST ITALIAN COMPANIES EXPERIMENTAL APPROACH THE REBIRTH OF SMA?
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DETAILS OF PARALLEL SESSIONS AND PAPER TITLES
Friday, 19 September 2014
PS10 PS11 PS12 09:30-11:00 09:30-11:00 09:30-11:00 Room EC6 Room EC7 Sala Consiliare
Session Title: IC in Non-Profit Organisations Session Title: Disclosure and Financial Analysis Session Title: SMEs and Entrepreneurial Capital
Chairperson: David Monciardini (University of Chairperson: Michela Cordazzo (University of Chairperson: Irina Ivashkovskaya (Higher School of Ferrara) Bolzano) Economics, Moscow)
SKOOG MATTI, (STOCKHOLM BUSINESS SCHOOL), HOLLAND JOHN (UNIVERSITY OF GLASGOW) VLISMAS ORESTES (ATHENS UNIVERSITY OF ECONOMICS AND MARTIN PIBER, ANDREAS SUNDSTÖRM UNDERSTANDING THE ‘MARKET FOR INFORMATION’ BUSINESS), SANDRA COHEN, CHRISTOS VASILIOS NAOUM THE MANAGEMENT AND ACCOMPLISHMENTS OF THROUGH FIELD RESEARCH AND THEORETICAL STRATEGIC INTELLECTUAL CAPITAL DECISIONS: DOES SMES’ CULTURAL ORGANIZATIONS: STAGING PERFORMANCE DEVELOPMENT FINANCIAL PROFILE MATTER? FROM DIFFERENT PERSPECTIVES WITHIN MUSEUMS
VELTRI STEFANIA, (UNIVERSITY OF CALABRIA), DAINELLI FRANCESCO (UNIVERSITY OF FLORENCE), MARZO GIUSEPPE (UNIVERSITY OF FERRARA), ELENA GIOVANNI BRONZETTI, JOHN DUMAY FRANCESCO GIUNTA - LAURA BINI SCARPINO HOW IC CAN BE MOBILIZED IN PRAXIS. AN ANALYSIS TELL A STORY OF VALUE: INTEGRATING BUSINESS MODEL INTELLECTUAL CAPITAL MANAGEMENT IN SMES. AN ITALIAN OF IC REPORTING IN A NON-PROFIT ORGANIZATION AND INTELLECTUAL CAPITAL IN THE NARRATIVE CASE STUDY REPORTING
BALDINI MARIA ASSUNTA (UNIVERSITY OF FLORENCE), MILLER CHRISTINE (UNIVERSITY OF AUGSBURG), PAOLONI PAOLA (UNIVERSITÀ TELEMATICA DELLE SCIENZE ROMILDA MAZZOTTA, GIOVANNI BRONZETTI (X) THOMAS LIST, WOLFGANG SCHULTZE UMANE "NICCOLÒ CUSANO"), PAOLA DEMARTINI MEASURING AND REPORTING INTANGIBLE ASSETS IN THE IMPORTANCE OF INTEGRATION IN ENHANCED ABOUT THE ENTREPRENEURIAL CAPITAL AS A PART OF MULTI-SECTORAL SCIENCE AND TECHNOLOGY PARK BUSINESS REPORTING – CAPITAL MARKET INTELLECTUAL CAPITAL CONSEQUENCES OF INTERRELATED INTELLECTUAL CAPITAL DISCLOSURE CATEGORIES
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DETAILS OF PARALLEL SESSIONS AND PAPER TITLES
Friday, 19 September 2014
PS13 PS14 PS15 11:30-13:00 11:30-13:00 11:30-13:00 Room EC6 Room EC7 Sala Consiliare
Session Title: Integrated Report(ing) II Session Title: Intangibles Valuation Session Title: Knowledge Management and IC
Chairperson: John Dumay (Macquarie Chairperson: André Gorius (Solvay) Chairpersons: Matti Skoog (Stockholm Business University) School)
MAGNAGHI ELISABETTA (UNIVERSITY OF LORRAINE), BLUM VERONIQUE (GRENOBLE II PIERRE MENDES FRANCE GUERRA JAIME (POLYTECHNIC INSTITUTE OF LEIRIA), CELIA STÉPHANE TRÉBUCQ UNIVERSITY), EMMANUEL LAFFORT VALA INTEGRATING THE EFQM EXCELLENCE MODEL WITH ESSAY ON THE FRENCH CONTRIBUTION ON MATERIAL KNOWLEDGE MANAGEMENT AND MARKET ORIENTATION AS THE
SHIBASAKA YOSHIKO (AOYAMA GAKUIN UNIVERSITY) FRANCIOLI FRANCESCA (UNIVERSITY OF GENOA), KONOVALENKO VICTORIA (HEDMARK UNIVERSITY CURRENT PRACTICAL STATUS OF “INTEGRATED MASSIMO ALBANESE COLLEGE), KJELL GRØNHAUG REPORTING” IN JAPAN VALUING INTANGIBLES IN BUREAUCRATIC NETWORKS BY TWO PERSPECTIVES ON COORDINATION OF KNOWLEDGE THE NETWORK COMPETENCE REPORT (NCR): THE FLOWS TECNOMAR CASE
DONI FEDERICA (UNIVERSITY OF MILANO-BICOCCA), ANGELONE ISABELLA ( ITALY) , MARIO NARDI INKINEN HENRI (LAPPEENRANTA UNIVERSITY OF TECHNOLOGY), MIKA VANHALA, PAAVO RITALA, AINO ANDREA GASPERINI THE ECONOMIC VALUATION OF INTANGIBLE ASSETS IN A KIANTO INTEGRATED REPORTING AND THE VALUE HIGH TECHNOLOGY COMPANY ASSESSING MEASUREMENT INVARIANCE OF INTELLECTUAL RELEVANCE OF NON FINANCIAL INFORMATION: CAPITAL EMPIRICAL EVIDENCE FROM SOUTH AFRICA
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DETAILS OF PARALLEL SESSIONS AND PAPER TITLES
Friday, 19 September 2014
PS16 PS17 PS18 14:00-15:30 14:00-15:30 14:00-15:30 Room EC6 Room EC7 Sala Consiliare
Session Title: Knowledge and Its Role Session Title: R&D and Innovation Session Title: Public Sector
Chairperson: Elisa Ferrari (Kore University Chairperson: Paola Rossi (University of Trento) Chairperson: Giuseppe Caruso (University of of Enna) Catania)
HOLLAND JOHN (UNIVERSITY OF GLASGOW), JO LÓPEZ FERNÁNDEZ JOSÉ MANUEL (UNIVERSITY OF BIANCONE PAOLO PIETRO (UNIVERSITY OF TURIN), SILVANA DANBOLT (UNIVERSITY OF EDINBURGH), LEI CHEN CANTABRIA), FRANCISCO MANUEL SOMOHANO RODRÍGUEZ, SECINARO (UNIVERSITY OF KEELE) FRANCISCO JAVIER MARTÍNEZ GARCÍA INTANGIBLE ASSETS IN PUBLIC LOCAL SECTOR: THE CASE OF ANALYST INFORMATION INTERMEDIATION AND THE THE INTELLECTUAL CAPITAL AND THE RELEVANCE OF NON- TORINO MUNICIPALITY ROLE OF KNOWLEDGE AND SOCIAL FORCES IN FINANCIAL INFORMATION ABOUT INNOVATION IN THE SPANISH AUTOMOTIVE SECTOR FROM AN ACCOUNTING ECONOMIC PROCESSES IN THE ‘MARKET FOR INFORMATION’ PERSPECTIVE: A PROPOSAL OF AN INDICATOR.
COHEN SANDRA (ATHENS UNIVERSITY OF ECONOMICS AND SALAZAR JUAN CARLOS (AUTONOMOUS UNIVERSITY OF KREBS ANNE, (COPENHAGEN BUSINESS SCHOOL) BUSINESS), SOTIRIOS KARATZIMAS REFLECTIONS ON ACCOUNTABLE KNOWLEDGE MADRID), PALOMA SÁNCHEZ, ASUNCIÓN LÓPEZ COMPLEMENTARITY OF INTELLECTUAL CAPITAL AND R&D TRACING THE FUTURE OF REPORTING IN THE PUBLIC SECTOR: WOULD A CREATIVE SYNTHESIS OF POPULAR ACTIVITIES IN THE INNOVATION PROCESS: FIRM-LEVEL LONGITUDINAL ANALYSIS OF SPANISH MANUFACTURES REPORTING AND INTEGRATED REPORTING SATISFY CITIZENS' INFORMATION NEEDS?
RAMIREZ CORCOLES YOLANDA (UNIVERSITY OF CASTILLA LA LIUBERTE IRINA (ISM UNIVERSITY OF MANAGEMENT MONTRESOR SANDRO (UNIVERSITY OF BOLOGNA), ANTONIO MANCHA), ÁNGEL TEJADA PONCE, AGUSTÍN BAIDEZ AND ECONOMICS) VEZZANI INTANGIBLE INVESTMENTS AND INNOVATION PROPENSITY. GONZÁLEZ TACIT KNOWLEDGE TRANSFER THROUGH SOCIAL THE DISCLOSURE OF INTELLECTUAL CAPITAL INFORMATION INTERACTIONS IN THE PHARMACEUTICAL EVIDENCE FROM THE INNOBAROMETER 2013 IN UNIVERSITIES. A NECESSARY REALITY? LICENSING
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