Ilaria Bergamini’s research while affiliated with University of Ferrara and other places

... In the same vein, research studies have adopted different disclosures frameworks to measure the human capital disclosures within the broader Intellectual Capital disclosures of their sample firms. Guthrie and Petty (2000), Bozzolan et al. (2003), Goh et al. (2004) and Abeysekera and Guthrie (2005) studied the three aspects of IC disclosures, i.e., external, internal and employees and found the key components of IC disclosures are inadequately identified and inconsistently reported with overall emphasis on the external capital disclosures related to customers, brands, trademarks, etc. Bergamini and Zambon (2002) examined the intangible disclosures of 16 Italian companies over five years and 34 new market companies and found that the intangible disclosures of listed companies are better than the new market companies. Petty and Cuganesan (2005); Vandemaele et al. (2005) conducted a longitudinal analysis of ICD and found an upward trend in ICD over time firms listed in Singapore, Sweden, Netherlands and UK. ...

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Corporate governance characteristics, financial characteristics and HR practices disclosures: an Indian scenario

... Today it is widely accepted that the value of a business activity is no longer dependent on material or financial assets but on intangible ones. Therefore, investors also have a rapidly growing demand for relevant and more penetrating company information in an attempt to understand the "real" value of a business (Zambon and Bergamini, 2016). For instance, in an empirical study, Labidi and Gajewski (2019) find that when new equity issuers disclose more information on intangible assets, 4 secondary market liquidity immediately improves following the issue. ...

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Essays in Intangible Corporate Assets