A NEW RESEARCH PROJECT by the UNIVERSITY OF FERRARA-ICAS-EFRAG-EFFAS
Frankfurt, 1 March 2021 THE PRODUCTION AND CONSUMPTION OF INFORMATIO ON INTANGIBLES: AN EMPIRICAL INVESTIGATION OF CFOs AND INVESTORS It is a common understanding that intangibles are fundamental resources for explaining companies’ value creation and that they are critical to foster entities’ resilience over the medium to long term. Indeed, for some companies, most of…