Intellectual Capital Disclosure and Awareness in Academic Spin-offs

Description

This paper investigates about reporting and measuring Intellectual Capital in academic spin-offs (ASOs). Thanks to an empirical survey on a set of ASOs' entrepreneurs, it aims at discovering if Intellectual capital is known, appreciated and disclosed in both internal documents and financial reports. The research evidences that ASOs' entrepreneurs have a low knowledge of intellectual capital ad also a low awareness about the potential role of this strategic pool of resources to enhance the firm success and performance. No reporting or measurement instruments are applied. Pubic policies and actions are suggested to fill this gap.

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