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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WORKSHOP PROGRAMME
THURSDAY, SEPTEMBER 18, 2014
08:45 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: Intangibles PS2: Intangibles & PS3: Brand and Special Panel “Controlling Intangibles and Innovation” – Room EC5 Accounting and Markets Goodwill Valuation Chairperson: Stefano Zambon (University of Ferrara) 11:30 – Reporting Room EC7 Sala Consiliare 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: National Special Panel “Intangibles: Measurement and Risk(s)” − Room EC5 Report(ing) I Room EC7 Perspectives & Public Chairperson: Thomas Fischer (University of Erlangen-Nurnberg) 14:10 – Room EC6 Policies André Gorius (Solvay) 15:40 Sala Consiliare 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” − Room EC5 & 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) “Integrated Reporting – A Field to be Tilled”
Key-note speech: Emeritus Professor Yasuhito Hanado, Waseda University School of Commerce, Tokyo “Our Experiences of Intellectual Assets Based Management and Its Future Development”
20:30 WORKSHOP DINNER – Restaurant Leon d’Oro Address: Piazza Cattedrale 8, Ferrara Dinner Speech: Prof. Baruch Lev, NYU
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” − Room EC5 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
Key-note Speech: Associate Professor John Dumay, Macquarie University, Sydney 15:30 – “The Future of Intellectual Capital: A Critical Perspective” 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), CAPODAGLIO VALUE RELEVANCE OF FINANCIAL INFORMATION AND HORNIG (SIEMENS AG) GIANFRANCO (UNIVERSITY OF BOLOGNA – RIMINI INTANGIBLE ASSETS: A LITERATURE REVIEW HOW USEFUL ARE BRAND VALUATION METHODS? A CAMPUS), SEMPRINI LAURETTA (UNIVERSITY OF VALIDATION STUDY BOLOGNA)
BUSINESS COMBINATIONS, GOODWILL AND DEFERRED
TAXES: EVIDENCES EMERGING FROM A COMPARATIVE
ANALYSIS BETWEEN ITALY AND BULGARIA
NIELSEN CHRISTIAN (AALBORG UNIVERSITY), ROBIN IVASHKOVSKAYA IRINA (HIGHER SCHOOL OF ECONOMICS, KLOMP STEPHEN, (MURDOCH UNIVERSITY, PERTH) ROSLENDER (UNIVERSITY OF DUNDEE), STEFAN MOSCOW), ELENA NAZAROVA (HIGHER SCHOOL OF VALUING THE BRAND INTANGIBLE: POSSIBLE SCHAPER (G. d’ANNUNZIO UNIVERSITY, PESCARA) ECONOMICS, MOSCOW) RAMIFICATIONS FOR ACCOUNTING, ADVERTISING, 10 YEARS AFTER THE IC GUIDELINE: UNCOVERING IMPACT OF CEO’S HUMAN CAPITAL OVER SUSTAINABILITY MANAGEMENT AND TAXATION. THE BRAND VALUATION EXPLANATIONS FOR THE DEMISE OF THE OF CORPORATE GROWTH: THE EVIDENCE FROM EFFECT CYCLE INTELLECTUAL CAPITAL STATEMENT IN DENMARK EMERGING CAPITAL MARKET OF RUSSIA
ALTENBURGER OTTO A. (UNIVERSITY OF VIENNA), BISCOTTI ANNA MARIA (UNIVERSITY OF FOGGIA), EUGENIO CARUSO GIUSEPPE DAVIDE (UNIVERSITY OF CATANIA), MICHAELA M. SCHAFFHAUSER-LINZATTI (UNIVERSITY OF D'AMICO (THIRD UNIVERSITY OF ROME), FELICE MATOZZA ELISA RITA FERRARI (KORE UNIVERSITY OF ENNA), VIENNA) (THIRD UNIVERSITY OF ROME) VINCENZO PISANO (UNIVERSITY OF CATANIA) THE NEW EU DIRECTIVE ON NON-FINANCIAL COMPANY DOES ICD EXPLAIN MBV GAP AND REDUCE PRICE TO DUE DILIGENCE ISSUES IN THE CONTEXT OF M&AS INFORMATION: COMPATIBLE WITH "INTEGRATED INTRINSIC VALUE DIVERGENCE? EVALUATIONS: AN EMPIRICAL ANALYSIS OF EARNINGS REPORTING"? 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 (CLAUSTHAL UNIVERSITY OF IC AND SUSTAINABILITY REPORTING: EXPLORING CAVICCHI (UNIVERSITY OF FERRARA), AFSANEH MORADI TECHNOLOGY) ACCOUNTANCY AND LAW COMPETING CLAIMS (UNIVERSITY OF FERRARA) MEASURING SUPPLY CHAIN PERFORMANCE WITH NON- 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)
CUCARO OLGA (UNIVERSITY OF BARI) CORVINO ANTONIO (UNIVERSITY OF FOGGIA), SILVIO CATALFO PIERLUIGI (UNIVERSITY OF CATANIA), BIANCHI MARTINI (UNIVERSITY OF PISA), FEDERICA DONI INGE WULF (CLAUSTHAL UNIVERSITY OF TECHNOLOGY) THE VALUE OF INTANGIBLES ASSETS AND THE HUMAN CAPITAL DISCLOSURE OF COMPANIES SPECIALIZING IN IT (UNIVERSITY OF MILANO-BICOCCA), ALESSANDRA INTELLECTUAL CAPITAL REPORTING AND VALUE RIGOLINI (UNIVERSITY OF PISA) CREATION IN THE INFORMATION TECHNOLOGY CONSULTING, APPLICATION & INTERNET SOFTWARE AND THE RELATIONAL CAPITAL DISCLOSURE IN CORPORATE SECTOR. CASE STUDIES FROM GERMANY AND ITALY DATA PROCESSING. A CROSS-COUNTRY COMPARISON REPORTING: WHAT CONSEQUENCES FOR FIRM ITALY-ENGLAND PERFORMANCE? A PERSPECTIVE FROM EUROPE
TALLIG ANNELIE (UNIVERSITY OF SOUTHERN DENMARK) BARZOTTO MARIACHIARA (CA' FOSCARI UNIVERSITY OF LANDINI FABIO (BOCCONI UNIVERSITY, MILAN), CAPTURING HIGH-TECHNOLOGY START-UPS’ VENICE), MARIO VOLPE ((CA' FOSCARI UNIVERSITY OF ALESSANDRO ARRIGHETTI (UNIVERSITY OF PARMA), PERFORMANCE: A STATIC AND DYNAMIC VIEW ON VENICE) ANDREA LASAGNI (UNIVERSITY OF PARMA) INTELLECTUAL CAPITAL FIRM AND SKILLED WORKFORCE UPGRADINGS. HIGH- INTANGIBLE ASSETS DYNAMICS AND FIRM BEHAVIOUR VALUED CONFIGURATIONS AMONGST ITALIAN COMPANIES
GUMB BERNARD (ESC - GRENOBLE BUSINESS SCHOOL), FERRARI FILIPPO (UNIVERSITY OF VENICE) MANTHEI CHRISTINA (AUGSBURG UNIVERSITY), RAFFI CHAMMASSIAN (GLION INSTITUTE OF HIGHER TRANSACTION COST ECONOMICS AND SKILL MISMATCH: WOLFGANG SCHULTZE (AUGSBURG UNIVERSITY) EDUCATION, SWITZERLAND) EVIDENCE FROM ITALY CONSERVATISM AND ENDOGENOUS PREFERENCES: AN VALUE CREATION, COSTS AND PERFORMANCE AS EXPERIMENTAL APPROACH PERCEIVED BY TECHNOLOGY START-UP FOUNDERS: 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: Giuseppe Caruso (University of Chairperson: Michela Cordazzo (University of Chairperson: Irina Ivashkovskaya (Higher School of Catania) Bolzano) Economics, Moscow)
SKOOG MATTI (STOCKHOLM BUSINESS SCHOOL), HOLLAND JOHN (UNIVERSITY OF GLASGOW) VLISMAS ORESTES (ATHENS UNIVERSITY OF ECONOMICS AND MARTIN PIBER (UNIVERSITY OF INNSBRUCK), UNDERSTANDING THE ‘MARKET FOR INFORMATION’ BUSINESS), SANDRA COHEN (ATHENS UNIVERSITY OF ANDREAS SUNDSTÖRM (STOCKHOLM BUSINESS THROUGH FIELD RESEARCH AND THEORETICAL ECONOMICS AND BUSINESS), CHRISTOS VASILIOS NAOUM SCHOOL) (ATHENS UNIVERSITY OF ECONOMICS AND BUSINESS) THE MANAGEMENT AND ACCOMPLISHMENTS OF DEVELOPMENT STRATEGIC INTELLECTUAL CAPITAL DECISIONS: DOES SMES’ CULTURAL ORGANIZATIONS: STAGING PERFORMANCE 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 (UNIVERSITY OF CALABRIA), FRANCESCO GIUNTA (UNIVERSITY OF FLORENCE), LAURA SCARPINO (EDEOS) JOHN DUMAY (MACQUARIE UNIVERSITY) BINI (UNIVERSITY OF FLORENCE) INTELLECTUAL CAPITAL MANAGEMENT IN SMES. AN ITALIAN HOW IC CAN BE MOBILIZED IN PRAXIS. AN ANALYSIS TELL A STORY OF VALUE: INTEGRATING BUSINESS MODEL CASE STUDY OF IC REPORTING IN A NON-PROFIT ORGANIZATION AND INTELLECTUAL CAPITAL IN THE NARRATIVE REPORTING
BALDINI MARIA ASSUNTA (UNIVERSITY OF FLORENCE), MILLER CHRISTINE (UNIVERSITY OF AUGSBURG), PAOLONI PAOLA (UNIVERSITÀ TELEMATICA DELLE SCIENZE ROMILDA MAZZOTTA (UNIVERSITY OF CALABRIA), THOMAS LIST (UNIVERSITY OF AUGSBURG), WOLFGANG UMANE "NICCOLÒ CUSANO"), PAOLA DEMARTINI (THIRD GIOVANNI BRONZETTI (UNIVERSITY OF CALABRIA) SCHULTZE (UNIVERSITY OF AUGSBURG) UNIVERSITY OF ROME) 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: Elisa Ferrari (Kore University of University) Enna)
MAGNAGHI ELISABETTA (UNIVERSITY OF LORRAINE), BLUM VERONIQUE (GRENOBLE II PIERRE MENDES FRANCE GUERRA JAIME (POLYTECHNIC INSTITUTE OF LEIRIA), CELIA STÉPHANE TRÉBUCQ (UNIVERSITY OF BORDEAUX) UNIVERSITY), EMMANUEL LAFFORT (UNIVERSITY OF PAU VALA (JLM – CONSULTORES DE GESTÃO) INTEGRATING THE EFQM EXCELLENCE MODEL WITH AND PAYS DE L’ADOUR) KNOWLEDGE MANAGEMENT AND MARKET ORIENTATION AS THE
EVALUATION METHODS
SHIBASAKA YOSHIKO (AOYAMA GAKUIN UNIVERSITY) FRANCIOLI FRANCESCA (UNIVERSITY OF GENOA), KONOVALENKO VICTORIA (HEDMARK UNIVERSITY CURRENT PRACTICAL STATUS OF “INTEGRATED MASSIMO ALBANESE (UNIVERSITY OF GENOA) COLLEGE), KJELL GRØNHAUG (NORWEGIAN SCHOOL OF ECONOMICS) REPORTING” IN JAPAN VALUING INTANGIBLES IN BUREAUCRATIC NETWORKS BY TWO PERSPECTIVES ON COORDINATION OF KNOWLEDGE THE NETWORK COMPETENCE REPORT (NCR): THE TECNOMAR CASE FLOWS
DONI FEDERICA (UNIVERSITY OF MILANO-BICOCCA), ANGELONE ISABELLA (ES SPA , MARIO NARDI (ES SPA) INKINEN HENRI (LAPPEENRANTA UNIVERSITY OF ANDREA GASPERINI (WICI ITALY and AIAF) THE ECONOMIC VALUATION OF INTANGIBLE ASSETS IN A TECHNOLOGY), MIKA VANHALA (LAPPEENRANTA INTEGRATED REPORTING AND THE VALUE HIGH TECHNOLOGY COMPANY UNIVERSITY OF TECHNOLOGY), PAAVO RITALA (LAPPEENRANTA UNIVERSITY OF TECHNOLOGY), AINO RELEVANCE OF NON FINANCIAL INFORMATION: KIANTO (LAPPEENRANTA UNIVERSITY OF TECHNOLOGY) EMPIRICAL EVIDENCE FROM SOUTH AFRICA ASSESSING MEASUREMENT INVARIANCE OF INTELLECTUAL CAPITAL
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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: Matti Skoog (Stockholm Chairperson: Paola Rossi (University of Trento) Chairperson: David Monciardini (University of Business School) Ferrara)
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 TURIN) (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 FINANCIAL INFORMATION ABOUT INNOVATION IN THE ROLE OF KNOWLEDGE AND SOCIAL FORCES IN ECONOMIC PROCESSES IN THE ‘MARKET FOR SPANISH AUTOMOTIVE SECTOR FROM AN ACCOUNTING
INFORMATION’ PERSPECTIVE: A PROPOSAL OF AN INDICATOR.
KREBS ANNE (COPENHAGEN BUSINESS SCHOOL) SALAZAR JUAN CARLOS (AUTONOMOUS UNIVERSITY OF COHEN SANDRA (ATHENS UNIVERSITY OF ECONOMICS AND REFLECTIONS ON ACCOUNTABLE KNOWLEDGE MADRID), PALOMA SÁNCHEZ (AUTONOMOUS UNIVERSITY OF BUSINESS), SOTIRIOS KARATZIMAS MADRID), ASUNCIÓN LÓPEZ (AUTONOMOUS UNIVERSITY OF TRACING THE FUTURE OF REPORTING IN THE PUBLIC MADRID) SECTOR: WOULD A CREATIVE SYNTHESIS OF POPULAR COMPLEMENTARITY OF INTELLECTUAL CAPITAL AND R&D REPORTING AND INTEGRATED REPORTING SATISFY ACTIVITIES IN THE INNOVATION PROCESS: FIRM-LEVEL CITIZENS' INFORMATION NEEDS? LONGITUDINAL ANALYSIS OF SPANISH MANUFACTURES
LIUBERTE IRINA (ISM UNIVERSITY OF MANAGEMENT MONTRESOR SANDRO (UNIVERSITY OF BOLOGNA), ANTONIO RAMIREZ CORCOLES YOLANDA (UNIVERSITY OF CASTILLA LA AND ECONOMICS) VEZZANI (JRC-IPTS, EUROPEAN COMMISSION) MANCHA), ÁNGEL TEJADA PONCE (UNIVERSITY OF CASTILLA TACIT KNOWLEDGE TRANSFER THROUGH SOCIAL INTANGIBLE INVESTMENTS AND INNOVATION PROPENSITY. LA MANCHA), AGUSTÍN BAIDEZ GONZÁLEZ (UNIVERSITY OF INTERACTIONS IN THE PHARMACEUTICAL EVIDENCE FROM THE INNOBAROMETER 2013 CASTILLA LA MANCHA) THE DISCLOSURE OF INTELLECTUAL CAPITAL INFORMATION LICENSING IN UNIVERSITIES. A NECESSARY REALITY?
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