2ND WORKSHOP
ON
VISUALISING, MEASURING AND MANAGING INTANGIBLES AND INTELLECTUAL CAPITAL
Accepted papers
PARALLEL SESSION THEME 1- INTANGIBLES, FINANCE & CAPITAL MARKETS
SESSION 1:
Chair: JAN-ERIK GROJER
1.1. GROJER JAN-ERIK - BINO CATASÚS
INTELLECTUAL CAPITAL AND FINANCIAL DISTRESS - TOWARDS A PREDICTIVE MODEL
1.2. ORENS RAF - NADINE LYBAERT
THE COMMUNICATION OF INTELLECTUAL CAPITAL INFORMATION AT THE CAPITAL MARKET
1.3. SANCETTA GIUSEPPE
RELATIONSHIP BETWEEN INFORMATION QUALITY AND EXPECTED EARNING PRICE RATIO: AN EMPIRICAL TEST
1.4. KARJALAINEN PASI
DO R&D INVESTMENTS AFFECT FUTURE PROFITABILITY OF THE FIRM IN DIFFERENT FINANCIAL ENVIRONMENTS?
PARALLEL SESSION THEME 2 - INTANGIBLES & COMPANY PERFORMANCE
SESSION 2:
Chair: SIGRID VANDEMAELE
2.1. LYBAERT NADINE - SIGRID VANDEMAELE - MARC TIRI
IN SEARCH FOR A LINK BETWEEN INNOVATION, INTELLECTUAL CAPITAL AND COMPANY PERFORMANCE
2.2. MOELLER KLAUS
INFLUENCING VARIABLES FOR INTANGIBLE AND TANGIBLE PERFORMANCE - AN EMPIRICAL ANALYSIS IN BUSINESS NETWORKS
2.3. DELL'ATTI STEFANO - VINCENZO PACELLI
PRICE AND VALUE IN BANKS. EMPIRICAL EVIDENCE WITHIN THE MAIN ITALIAN BANKING GROUPS.
PARALLEL SESSION THEME 3- INTANGIBLES & INTELLECTUAL PROPERTY
CHAIR:
SESSION 3:
Chair: PHILIP VERGAUWEN
3.1. WHITE GREGORY - ASSOC. PROF.ALINALEE-PROF.GREGTOWER
INTELLECTUAL PROPERTY MANAGEMENT PRACTICES IN THE AUSTRALIAN BIOTECHNOLOGY INDUSTRY
3.2. NORDIN FREDRIK - NINA LINDBERG
BUYING INTANGIBLES: INDUSTRIAL PURCHASING OF COMPLEX SERVICES
3.3. BORMANN HENDRIK & PHILIP VERGAUWEN
INTELLECTUAL PROPERTY DIMENSION OF SUCCESFUL POST-DEAL INTEGRATION – EVIDENCE FROM BELGIUM
PARALLEL SESSION THEME 4 - CREATION & DEVELOPMENT OF INTELLECTUAL CAPITAL
CHAIR:
SESSION 4A:
Chair: JAN MOURITSEN
4A.1. KUJANSIVU PAULA
ANALYSING METHODS FOR RESEARCHING INTELLECTUAL CAPITAL
4A.2. MOURITSEN JAN - HEINE T. LARSEN
MAKING INTELLECTUAL CAPITAL STICK: A 3 YEAR LONGITUDINAL STUDY OF THE WORK TO STABILISE INTELLECTUAL CAPITAL
4A.3. VALI EDWARD
QUEST FOR GENERIC IC DRIVERS: HOW IS INTELLECTUAL VALUES CREATED IN BIOPHARMACEUTICAL COMPANIES
SESSION 4B:
Chair: JACQUES VAN DER MEER
4B.1. SINERVO PETTERI - ANTTI PAASIO
THE DEVELOPMENT OF INTANGIBLE ASSETS IN THE VENTURE CAPITAL FUNDED COMPANIES – SOME FINNISH EXPERIENCE
4B.2. RIBEIRO LEONARDO - LUIS FERNANDO TIRONI
THE ROLE OF VENTURE CAPITALISTS IN THE IDENTIFICATION AND MEASUREMENT OF INTANGIBLE ASSETS
4B.3. VAN DER MEER JACQUES
INTANGIBLE CAPITAL FORMATION - HOW THE EIB GIVES INTANGIBLES HANDS AND FEET
PARALLEL SESSION THEME 5- INTELLECTUAL CAPITAL, KNOWLEDGE & TECHNOLOGY
CHAIR:
SESSION 5A:
Chair: STEFANO ZAMBON
5A.1. POYHONEN AINO
MEASURING ORGANIZATIONAL RENEWAL CAPABILITY
5A.2. O'DONNELL DAVID - JAN MEYER, J.-C. SPENDER, SVEN C. VOELPEL
ON BACKGROUND KNOWLEDGE: LOCATING LIMITS TO KNOWING IN PRACTICE
5A.3. STAM CHRISTIAAN
KNOWLEDGE PRODUCTIVITY: DESIGNING AND TESTING A METHOD FOR MEASURING KNOWLEDGE PRODUCTIVITY IN ORDER TO GIVE DIRECTION TO KNOWLEDGE
5A.5. GANZAROLI ANDREA - GIANLUCA FISCATO - LUCIANO PILOTTI
A SCORE BOARD TO EVALUATE LOCAL PRODUCTION SYSTEMS’ COMPETITIVENESS IN THE KNOWLEDGE-BASED ECONOMY
SESSION 5B:
Chair: HANNO ROBERTS
5B.1. BIRKE FRANKA
DETERMINANTS OF TECHNOLOGICAL COMPETENCE OF NEW TECHNOLOGY-BASED FIRMS
5B.2. LÄMPSÄ ELINA - JUHA-PEKKA KALLUNKI & TOMI LAAMANEN
DO TECHNOLOGY-ORIENTED ACQUISITIONS STRENGTHEN THE STOCK MARKET VALUATION OF R&D SPENDING?
5B.3. FERRATA RINO
VALUATION OF A TECH-BASED KNOW-HOW: A NEW IDENTIFICATION APPROACH
PARALLEL SESSION THEME 6 - ACCOUNTING & REPORTING INTELLECTUAL CAPITAL
CHAIR:
SESSION 6A:
Chair: PAOLO PIETRO BIANCONE
6A.1. YOSANO TADANORI - SHIGEKI SAKAKIBARA, EUICHUL JUNG, HIDEO KOZUMI
REEXAMINATION OF R&D CAPITALIZATION AND AMORTIZATION INFORMATION: EVIDENCE FROM JAPAN
6A.2. BIANCONE PAOLO PIETRO
THE IMPAIRMENT TEST OF THE INTANGIBLE ASSETS AND GOODWILL : ANALYSIS OF THE FIRST APPLICATION TO THE CONSOLIDATED FINANCIAL
6A.3. BOUDEN INES - ROUBA CHANTIRI
ACCOUNTING FOR GOODWILL : THE EMERGENCE OF THE IMPAIRMENT SOLUTION THROUGH THE BRITISH EXPERIENCE
6A.4. OJALA HANNU
DOES THE IMPAIRMENT EXPENSE OUTPERFORM THE SYSTEMATIC AMORTIZATION OF GOODWILL IN VALUE RELEVANCE?
SESSION 6B:
Chair: JAMES GUTHRIE
6B.1. RICCERI FEDERICA - JAMES GUTHRIE, RICHARD PETTY
A USER’S PERSPECTIVE ON IC INFORMATION: A HONG KONG STUDY
6B.2. VAN DER LAAN SANDRA - LEE MOERMAN
PATENTY OBVIOUS: ACCOUNTING MAKING VISIBLE THE INTANGIBLE
6B.3. PIRAS RICHARD – PIRAS – DEJEAN
MEASUREMENT AND ACCOUNTING PRACTICES ON INTANGIBLE ASSETS: STUDY OF FRENCH HIGH-TECH FIRMS IN DEVELOPMENT PHASE
SESSION 6C:
Chair:KARL-HEINZ LEITNER
6C.1. PEDRINI MATTEO
TOWARD AN INTEGRATED INTELLECTUAL CAPITAL AND SUSTAINABILITY REPORTING: MADE IN ITALY
6C.2. LEITNER KARL-HEINZ - BARBARA HELLER-SCHUH - ANDREA KASZTLER
APPLYING SOCIAL NETWORK ANALYSIS FOR EXAMINING CAUSE AND EFFECT RELATIONSHIPS IN INTELLECTUAL CAPITAL REPORTS
6C.3. KRIZOVA ZUZANA - EVA HYBLOVA
COMPARISON OF REPORTING OF INTANGIBLE ASSETS IN CZECH ACCOUNTING SYSTEM AND IN IAS/IFRS
SESSION 6D:
Chair: LAURY BOLLEN
6D.1. WHITE GREGORY - ASSOC. PROF. ALINA LEE - PROF. GREG TOWER
VOLUNTARY INTELLECTUAL CAPITAL DISCLOSURE PRACTICES: AN EXAMINATION OF THE AUSTRALIAN BIOTECHNOLOGY INDUSTRY
6D.2. UNERMAN JEFFREY - JAMES GUTHRIE - LUDMILA STRIUKOVA
CORPORATE REPORTING OF INTELLECTUAL CAPITAL: EVIDENCE FROM UK COMPANIES
6D.3. OIRBANS ELS – PHILIP VERGAUWEN & LAURY BOLLEN
IC DISCLOSURE AND INTAGIBLE VALUE DRIVERS – AN EMPIRICAL STUDY
PARALLEL SESSION THEME 7 - MANAGING INTANGIBLES & INTELLECTUAL CAPITAL
CHAIR:
SESSION 7A:
Chair:
7A.1. DOPPEGIETER JAN - JAN DOPPEGIETER AND MARTIN ZOLLER
MANAGING INTANGIBLE ASSETS TO LEVERAGE SHAREHOLDER VALUE
7A.2. SCHLAGETER KARSTEN - ANN-SOFIE JÖNSSON - STEVE R. CULP
INTANGIBLE ASSETS, ITS MEASUREMENT AND IMPLICATION FOR THE CFO IN PUBLICLY QUOTED CORPORATIONS - TOWARDS AN INTEGRATED FRAMEWORK
7A.3. CARLUCCI DANIELA - GIOVANNI SCHIUMA
INVESTIGATING INTELLECTUAL CAPITAL CONCEPT AND ITS COMPONENTS IN STRATEGIC MANAGEMENT RESEARCH
SESSION 7B:
Chair:
7B.1. DAHLIN MARIA - MARIA MÅRTENSSON
DOUBLENESS OF METAPHORS
7B.2. BÜRKLAND SIRLE
THEORISING INTELLECTUAL CAPITAL MANAGEMENT THROUGH THE RESOURCE-BASED VIEW OF THE FIRM
7B.3. BROSNAN SANDRA
THE CREATION AND MANAGEMENT OF INTELLECTUAL CAPITAL - A CASE STUDY APPROACH
PARALLEL SESSION THEME 8 - INTANGIBLES: INTELLECTUAL AND SOCIO-POLITICAL CAPITAL
CHAIR:
SESSION 8A:
Chair: FABIO DONATO
8A.1. MÅRTENSSON MARIA
INTELLECTUAL CAPITAL AND POLITICAL ARITHMETIC IN SWEDEN - VISIONS AND AMBITIONS REVISITED
8A.2. VARGAS-HERNANDEZ JOSE G
INSTITUTIONAL ECONOMICS OF CO – OPERATION AND THE POLITICAL ECONOMY OF TRUST
8A.3. DONATO FABIO
MANAGING INTELLECTUAL CAPITAL BY ANTENNAE: AN EMPIRICAL ANALYSIS OF ITALIAN CULTURAL ORGANIZATIONS
SESSION 8B:
Chair: ADELE DELBELLO
8B.1.MARQUES MARIA DA CONCEIÇÃO DA COSTA
THE INTELLECTUAL CAPITAL AS ESSENTIAL TOOL TO THE DEVELOPMENT OF THE PUBLIC SECTOR ORGANIZATIONS
8B.2. RYABINKINA KSENIA
REFLECTIVE RESPONSIBILITY AND COMMUNITY INVOLVEMENT: WHERE DO THE ROADS MEET?
8B.3. REVELLINO SILVANA
THE INTERPLAY BETWEEN SOCIO-POLITICAL AND SOCIO-TECHNICAL CAPITAL IN THE GENERATION AND DIFFUSION OF INNOVATION
8B.4. DELBELLO ADELE
SOCIAL CAPITAL AND INTELLECTUAL CAPITAL: A CASE OF PARALLEL CONVERGENCE?
PARALLEL SESSION THEME 9 - INTANGIBLES & HUMAN CAPITAL
CHAIR:
SESSION 9A:
Chair: SASKIA DE BRUIJN
9A.1. DE BRUIJN SASKIA
HUMAN CAPITAL AND BUSINESS VALUATION
9A.2. GUENTHER THOMAS - PIPA NEUMANN
MEASURING HUMAN CAPITAL – A META-ANALYTIC STRUCTURAL EQUATION ANALYSIS OF CAUSE AND EFFECTS
9A.3. LONGO MARIOLINA - MATTEO MURA
INTANGIBLE ASSETS RELATED TO EMPLOYEES. AN EMPIRICALLY TESTED MEASUREMENT MODEL
SESSION 9B:
Chair: AKI JAASKELAINEN
9B.1. MANDL CHRISTIAN - SEBASTIAN LOBE, KLAUS RÖDER, MARTINA DÜRNDORFER
VALUATION AND HUMAN CAPITAL: A EUROPEAN PERSPECTIVE
9B.2. VOGEL FLORIS
THE INFORMATIONAL VALUE OF HUMAN CAPITAL
9B.3. JÄÄSKELÄINEN AKI - ANTTI LÖNNQVIST - MIRUNA RUSU
USING HRM TOOLS IN DESIGNING PERFORMANCE MEASURES OF HUMAN ASSETS
PARALLEL SESSION THEME 10 – MEASURING INTANGIBLE VALUE-ADDED & RETURNS
CHAIR:
SESSION 10:
Chair: FRANCESCO BALDI
10.1. HODGSON ALLAN - VICTORIA L. HODGSON
ESTIMATING INTANGIBLE VALUE-ADDED – RETURNS FROM MARKETING EXPENDITURE FOR NON-LISTED FIRMS
10.2. WEBSTER ELIZABETH - ANNE WYATT, LAURIE HUNTER
AN ACCOUNTING APPROACH TO ESTIMATING THE RETURN ON INTANGIBLE INVESTMENTS
10.3. BALDI FRANCESCO - LENOS TRIGEORGIS
THE "REAL" ECONOMICS OF INTANGIBLES: VALUING INTANGIBLE ASSETS BY MEANS OF A REAL OPTIONS ANALYSIS
10.4. VERBEETEN FRANK - PIETER VIJN
THE INFORMATION CONTENT OF BRAND EQUITY MEASURES
PARALLEL SESSION THEME 11 – INTELLECTUAL CAPITAL & UNIVERSITIES
CHAIR:
SESSION 11A:
Chair: IAIN RUSSEL
11A.1. BUTCHART ALISON
INTELLECTUAL ASSETS IN ACADEMIA IN THE SCOTLAND
11A.2. CASTRILLO ROCIO - MARIA PALOMA SANCHEZSUSANA ELENA
THE UNIVERSITY OF THE XXI CENTURY: INTELLECTUAL CAPITAL AS A NEW ANSWER FOR MANAGEMENT. USEFULNESS, COMPARABILITY AND DISCLOSU
11A.3. RUSSELL IAIN
INTELLECTUAL ASSETS IN ACADEMIA
SESSION 11B:
Chair: OTTO ALTENBURGER
11B.1 RAMIREZ CORCOLES YOLANDA - YOLANDA RAMÍREZ CÓRCOLES -CARMEN LORDUY OSÉS
KNOWLEDGE MANAGEMENT IN HIGHER EDUCATION: EXPERIENCES IN SPANISH UNIVERSITIES
11B.2. SCHAFFHAUSER-LINZATTI MICHAELA - OTTO ALTENBURGER
CONTROLLING UNIVERSITIES’ INTELLECTUAL CAPITAL: ARE THE RECENTLY IMPLEMENTED AUSTRIAN INSTRUMENTS ADEQUATE?
11B.3. ALTENBURGER OTTO A. - MICHAELA M. SCHAFFHAUSER-LINZATTI
THE ORDER ON THE INTELLECTUAL CAPITAL STATEMENTS OF AUSTRIAN UNIVERSITIES – A CRITICAL ANALYSIS
PARALLEL SESSION THEME 12 – INTELLECTUAL CAPITAL IN SMALL & MEDIUM SIZED BUSINESSES
CHAIR:
SESSION 12 A:
Chair: LUDO PEETERS
12A.1. AURELI SELENA - MASSIMO CIAMBOTTI
ANALYSIS AND MEASUREMENT OF RELATIONAL CAPITAL IN SMALL AND MEDIUM SIZED ENTERPRISES
12A.2. BUTCHART ALISON
MANAGING INTELLECTUAL ASSETS IN SMES
12A.3. CLAESSEN EGGERT
FINDING MEASURES THAT MATTER: HOW SMES CAN LEVERAGE THEIR INTELLECTUAL CAPITAL TO ENHANCE PERFORMANCE
SESSION 12B:
Chair:
13.4. DURST SUSANNE - DR. HANS-RÜDIGER KAUFMANN
THE IMPACT OF INTANGIBLES IN SUCCESSION IN SMES IN GERMANY
13.5. RUSSELL IAIN
MANAGING INTELLECTUAL ASSETS IN SMALL TO MEDIUM SIZED ENTERPRISES
PARALLEL SESSION THEME 13 – INTELLECTUAL CAPITAL POLICY INITIATIVES
CHAIR:
SESSION 13:
Chair: MAATI SKOOG
13.1. BUTCHART ALISON
REVIEW OF EUROPEAN INTELLECTUAL ASSETS POLICY INITIATIVES
13.2. RUSSELL IAIN
EUROPEAN INTELLECTUAL ASSETS POLICY INITIATIVES
13.3.SKOOG MATTI - ULF JOHANSON - CHITOSHI KOGA - ROLAND ALMQVIST
THE JAPANESE GOVERNMENT’S GUIDELINE FOR INTELLECTUAL ASSETS BASED MANAGEMENT DISCLOSURE –STRUCTURE, APPLICATION AND ASSESS