Intellectual capital, knowledge sharing and equity crowdfunding

Vrontis, Demetris; Christofi, Michael; Battisti, Enrico; Graziano, Elvira Anna

doi:10.1108/jic-11-2019-0258

Cited by 79 publications

(93 citation statements)

References 148 publications

(187 reference statements)

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“…Moreover, as aforementioned, Khondkar et al (2016) have studied the effect of CSR on the quality of the information disclosed in companies' annual reports. They have found a positive relationship between the level of disclosure and the intensity of CSR, concluding that greater disclosure is a form of socially responsible behavior, thus directly and/or indirectly impacting IC (Vrontis et al , 2020).…”

Section: Theoretical Background and Hypotheses Developmentmentioning

confidence: 99%

The effects of business ethics and corporate social responsibility on intellectual capital voluntary disclosure

Rossi

Festa

Chouaibi

et al. 2021

JIC

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PurposeThis study aims to examine the potential effect that business ethics (BE) in general and corporate social responsibility (CSR) more specifically can exert on the voluntary disclosure (VD) of intellectual capital (IC) for the ethically most engaged firms in the world.Design/methodology/approachThe research design is based on an inductive approach. As part of the global quantitative investigation, the authors have analyzed the impact of BE and CSR on the transparent communication of the IC. The data under analysis have been investigated using multiple linear regression.FindingsBased on a sample of 83 enterprises emerging as the most ethical companies in the world, the results have revealed that the adoption of ethical and socially responsible approach is positively associated with the extent of VD about IC. This finding may help attenuating the asymmetry of information and the conflict of interest potentially arising with corporate partners. Hence, IC-VD may stand as an evidence of ethical and socially responsible behaviors.Practical implicationsGlobal and national regulators and policymakers can be involved by these results when setting social reporting standards because they suggest that institutional and/or cultural factors affect top management's social reporting behavior in the publication of the IC information.Social implicationsDirect and indirect stakeholders, if supported by ethical and socially responsible behaviors of the company, could assess more in detail the quality of the disclosed information concerning the IC.Originality/valueMost of the studies that have been conducted in this field have examined the effect of BE and CSR on the firm's overall transparency, neglecting their potential effect on IC disclosure. This study is designed to fill in this gap through testing the impact of ethical and socially responsible approaches specifically on IC-VD.

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Section: Theoretical Background and Hypotheses Developmentmentioning

confidence: 99%

The effects of business ethics and corporate social responsibility on intellectual capital voluntary disclosure

Rossi

Festa

Chouaibi

et al. 2021

JIC

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show abstract

“…The ordinary section, that is to say, the focus of this study, is for registered portal managers authorised by Consob pursuant to the authentication of the requirements established by the Consolidated Law on Finance (Testo Unico della Finanza -TUF) and the regulation adopted by Consob by means of resolution no. 18592.; the special section has noted banks and investment companies previously authorised to provide the relative investment services (Vrontis et al, 2020).…”

Section: Equity Crowdfundingmentioning

confidence: 99%

https://www.puntoorginternationaljournal.org/index.php/PIJ/article/view/90

Battisti

Graziano

Limbu

et al. 2021

pIJ

Self Cite

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Thanks to fundraising from small investors, principally through social media and online forums, equity crowdfunding (EC) is emerging as an important new financing mechanism for new ventures. However, the literature about equity crowdfunding and social media is still scarce, and no studies have jointly investigated these topics in Italy. As a result, this study aims at investigating, through an exploratory quantitative research approach based on social network analysis (SNA) methodology, the role that equity crowdfunding platforms have on social media, specifically on Twitter. The results of our study indicate that higher numbers of tweets and users spoke about equity crowdfunding following the introduction of Consob Regulation no. 20264 (17/01/2018) on equity crowdfunding and the growth of the use of this instrument in the first quarter of 2019. The study contributes to the literature on crowdfunding and social networks, shedding light on specific aspects typical of an equity model.

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“…Equity crowdfunding for green technologies development, as the concept for future research, is worth considering as well. The idea of research on the effects of intellectual capital and knowledge sharing impact on the success rate of campaigns of equity crowdfunding for green technology development was inspired by [75]. These topics present promising possibilities for future developments of the described analyses.…”

Section: Discussionmentioning

confidence: 99%

Knowledge, Competences and Competitive Advantage of the Green-Technology Companies in Poland

2020

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The article deals with the issue of competitive advantages based on the knowledge of Polish green-technology companies. It aims to identify the sources of knowledge and indicate companies’ competences in acquiring knowledge, which are believed to be the basis of their market success. Empirical research presented in this article was based on qualitative studies using in-depth interviews. The obtained results allowed to identify the most important sources of knowledge that can be structured into the following pillars: research and development works, knowledge on the competitors, customers and recipients, green technology domestic market, and foreign markets for green technologies. Moreover, it allowed to identify the competences of green-technology companies in Poland and describe the process of acquiring these competences. The analysis of the collected data and the obtained results allowed to create a model of acquiring new knowledge by green-technology companies in Poland, which serves as a basis for these companies to gain distinctive competences.

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Intellectual capital, knowledge sharing and equity crowdfunding

Cited by 79 publications

References 148 publications

The effects of business ethics and corporate social responsibility on intellectual capital voluntary disclosure

The effects of business ethics and corporate social responsibility on intellectual capital voluntary disclosure

https://www.puntoorginternationaljournal.org/index.php/PIJ/article/view/90

Knowledge, Competences and Competitive Advantage of the Green-Technology Companies in Poland

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