Gli effetti della cultura nazionale sulla qualità della disclosure del capitale intellettuale nel contesto dell’Integrated Reporting

The transition from a production-based economy to a knowledge-based economy has significantly increased the importance of intellectual capital in the firm’s value creation process. Since the generally accepted accounting principles do not contain information relating to intellectual capital, for a long time, stakeholders asked the companies to voluntarily disclose information about their intangible resources in order to judge the company’s performance and value. The advent of integrated reporting (IR) offers an innovative tool to managers for the disclosure of infor-mation relating to intellectual capital. Therefore, in recent years, some researchers are starting to analyse the intellectual capital information contained in the inte-grated reports. However, despite the presence of these first studies on the subject, knowledge about the determinants of the intellectual capital disclosure quality in the integrated reports is limited. In fact, the few studies on the topic focus on the firm-level determinants and there are no studies that analyse the impact of coun-try-level determinants. Our study aims to fill this gap by analysing the impact of national culture on the intellectual capital disclosure quality. The results clearly show how the intellectual capital disclosure quality is negatively associated with 4 Hofstede dimensions: power distance, individualism, long-term orientation and indulgence. This is the first study that analyse the relationship between national culture and the quality of intellectual capital disclosure in the context of integrated reporting.

Parole chiave:Cultura nazionale; capitale intellettuale; integrated reporting; disclosure

• Do audit committee attributes influence integrated reporting quality? An agency theory viewpoint Nicola Raimo, Filippo Vitolla, Arcangelo Marrone, Michele Rubino, in Business Strategy and the Environment /2021 pp.522
  DOI: 10.1002/bse.2635
• Integrated reporting and integrated thinking: A case study analysis Filippo Vitolla, Arcangelo Marrone, Nicola Raimo, in Corporate Ownership and Control /2020 pp.281
  DOI: 10.22495/cocv18i1siart4
• The Antecedents of Transparency of Italian Public Entities: An Empirical Analysis in Universities and Public Research Institutes Angela Rella, Arcangelo Marrone, Nicola Raimo, Filippo Vitolla, in Administrative Sciences /2022 pp.29
  DOI: 10.3390/admsci12010029
• Intellectual capital disclosure in integrated reports: The effect on firm value Antonio Salvi, Filippo Vitolla, Anastasia Giakoumelou, Nicola Raimo, Michele Rubino, in Technological Forecasting and Social Change 120228/2020 pp.120228
  DOI: 10.1016/j.techfore.2020.120228
• How Does Integrated Reporting Change in Light of COVID-19? A Revisiting of the Content of the Integrated Reports Isabel-María García-Sánchez, Nicola Raimo, Arcangelo Marrone, Filippo Vitolla, in Sustainability /2020 pp.7605
  DOI: 10.3390/su12187605
• Gli effetti della pandemia da COVID-19 sulla disclosure aziendale. Un'analisi empirica nella prospettiva dell'Integrated Reporting Filippo Vitolla, Vitiana L’Abate, Nicola Raimo, Arcangelo Marrone, in MANAGEMENT CONTROL 1/2024 pp.155
  DOI: 10.3280/MACO2024-001008
• Factors affecting human capital disclosure in an integrated reporting perspective Nicola Raimo, Alessandra Ricciardelli, Michele Rubino, Filippo Vitolla, in Measuring Business Excellence /2020 pp.575
  DOI: 10.1108/MBE-05-2020-0082
• Non-financial Disclosure and Integrated Reporting Filippo Vitolla, Nicola Raimo, Arcangelo Marrone, pp.187 (ISBN:978-3-030-90354-1)
• Do cultural differences impact ethical issues? Exploring the relationship between national culture and quality of code of ethics Filippo Vitolla, Nicola Raimo, Michele Rubino, Giovanni Maria Garegnani, in Journal of International Management 100823/2021 pp.100823
  DOI: 10.1016/j.intman.2021.100823
• Le determinanti della trasparenza informativa nella sanità pubblica. Un'analisi empirica nelle strutture ospedaliere i Angelo Rosa, Angela Rella, Filippo Vitolla, Nicola Raimo, in MECOSAN 122/2022 pp.29
  DOI: 10.3280/mesa2022-122oa14616

Filippo Vitolla, Nicola Raimo, Michele Rubino, Gli effetti della cultura nazionale sulla qualità della disclosure del capitale intellettuale nel contesto dell’Integrated Reporting in "MANAGEMENT CONTROL" 1/2020, pp 137-160, DOI: 10.3280/MACO2020-001007