Professor Jon Tucker's Outputs (3)

MtB versus VAIC in measuring intellectual capital: Empirical evidence from Italian listed companies (2017)
Presentation / Conference Contribution

Purpose – Grounded in the extant theoretical and empirical literature, the purpose of this paper is to compare two of the most employed methods measuring IC value in order to find the most suitable in the context of Italian listed firms. Moreover, th... Read More about MtB versus VAIC in measuring intellectual capital: Empirical evidence from Italian listed companies.

Intellectual capital and its determinants in Italian listed companies (2015)
Presentation / Conference Contribution

PURPOSE: The purpose of the paper is to match the intellectual capital (IC) measurement methods and the reporting practices of a group of Italian listed firms, in order to examine potential convergence in practice. The study applies a holistic market... Read More about Intellectual capital and its determinants in Italian listed companies.

Do Italian non-listed firms manage earnings efficiently or opportunistically? (2014)
Presentation / Conference Contribution

Earnings management may be efficient or opportunistic depending on the ability of discretionary accruals to communicate information about a firm's future profitability to the public. The existing literature, which focuses mainly on listed firms, prov... Read More about Do Italian non-listed firms manage earnings efficiently or opportunistically?.