The Value of Intangibles Assets and the Human Capital Disclosure of companies specializing inIT Consulting, Application & Internet Software and Data Processing. A Cross-CountryComparison Italy-England is a work born of the in‐depth study of the IC disclosure of Italian companies and the curiosity of the comparison with British companies.Voluntary disclosure of intangible resources reduces information asymmetry and the cost of capital(Botosan, 1997; Bojelbene M. A. and Affes Habib, 2013) and this encourages managers to increase thiscommunication. The high-tech companies give much importance to intangible resources, particularly humanresources, this observation led to the idea of studying the communication of human capital in the context ofsuch companies. With the passing of time we see a greater interest on the part of company managementto human capital with respect to the structural capital that has always been the subjectof corporate communications.
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