8th EIASM INTERDISCIPLINARY WORKSHOP
on
“INTANGIBLES, INTELLECTUAL CAPITAL & EXTRA-FINANCIAL INFORMATION”
Grenoble École de Management,
Grenoble, France,
27-28 September 2012
in collaboration with
Faculty & Department of Economics, University of Ferrara, Italy
Grenoble École de Management, Research pole “Immatériels”
PROGRAMME
THURSDAY, SEPTEMBER 27, 2012
08:30
09:15 – 9:30
Registration
Welcome Addresses (Room )
Loïck Roche (Director, Grenoble École de Management)
Stefano Zambon (University of Ferrara and Co-Chairperson of the Workshop)
09:30 – 10:30
Inaugural Plenary Session – A French Touch (Room )
Chairperson: Stefano Zambon, University of Ferrara
Bernard Gumb (Professor, Grenoble École de Management)
“Intangible assets and/or intangible liabilities: where do we look from?”
Alan Fustec (Managing Partner, Goodwill Management, Observatoire de l’Immatériel)
“Best Practices about Intangible Asset Valuation in French Companies”
Ignace de Beelde (Professor, Ghent University, Belgium)
“Should intangibles be on the balance sheet?”
10:30 – 11:00
Coffee Break
11:00 – 12:30
PS1: Accounting rules and standards
12:30 – 13:45
Lunch
13:45 – 15:15
PS4: Patents, R&D and technology
15:15 – 15:30
Coffee Break
15:30 – 17:00
PS7: Rhetoric and visual approaches
19:30
PS1: Impact of disclosure
PS3: Intangibles, risk and value
PS5: Intangible investments and firm strategies
PS6: Intangibles in SMEs
PS8: New trends
PS9: Intangibles, development and sustainability
WORKSHOP DINNER Restaurant Le Téléphérique
La Bastille - Grenoble
FRIDAY, SEPTEMBER 28, 2012
08:30 – 10:00
PS10: Intangibles and banking
10:00 – 10:15
Coffee Break
10:15 – 11:45
PS13: Intangibles in industry
11:45 – 13:15
Lunch
13:15 – 14h45
PS16: Observing practices
PS11: Integrated reporting
PS12: Knowledge and IC
PS14: Extra-financial forms of capital
PS15: Managerial perspectives
PS17: Modelling and measuring intangibles
Conclusive Plenary Session – An International Touch (Room B17)
Chairperson: Bernard Gumb, Grenoble École de Management
Takayuki Sumita (METI, Japan, and Chairman, WICI)
“New Reporting Model to Integrating Material Intangibles into value and performance”
15:00 – 16:30
André Gorius (Innovation Excellence Director, Solvay – Rhodia Sector)
"Valuation of R&D intangibles – A Physicist’s Approach"
Stefano Zambon (University of Ferrara)
"Integrating Reports: Intangibles, Business Model, and Sustainability. An International Perspective"
Conferment of the GEM Best Junior Contribution to the Intangibles and IC Theory and Practice Award
DETAILS OF PARALLEL SESSIONS AND PAPER TITLES
Thursday, 27 September 2012
PS 1
11:00-12:30
Room A301
PS 2
11:00-12:30
Room A303
PS3
11:00-12:30
Room A306
Session Title: Accounting rules and standards
Session Title: Impact of disclosure
Session Title: Intangibles, risk and value
Chairperson: Anne Krebs
Chairperson: Thomas List
Chairperson: Ignace de Beelde
Maximilian Müller, Thorsten Sellhorn,
Do accounting rules affect R&D investment?
Michela Cordazzo,
The influence of intellectual capital on firm’s reporting
financial performance
Yosra Béjar
The impact of intellectual capital on French
technology firms’ survival
Hanna Silvola, Jari Huikku, Jan Mouritsen
Value relevance of goodwill impairment testing?
Vivien Beattie, Robin Roslender, Sarah Jane Smith,
Balancing on a Tightrope: Relational Capital, Value
Creation and Disclosure
Véronique Blum,
The financial value of a patent: classical or
optional methods?
Paolo Pietro Biancone
The information content of goodwill impairments in
Italian listed banks
Elissavet Kassotaki, Sandra Cohen
Capturing intellectual capital “flows” through content
analysis procedure: a new approach in interpreting
intellectual capital voluntary disclosures.
Susanne Durst, Stefan Wilhelm
How to measure knowledge at risk?
DETAILS OF PARALLEL SESSIONS AND PAPER TITLES
Thursday, 27 September 2012
PS 4
13:45-15:15
Room A301
PS 5
13:45-15:15
Room A303
PS 6
13:45-15:15
Room A306
Session Title: Patents, R&D and technology
Session Title: Intangible investments and firm strategies
Session Title: Intangibles in SMEs
Chairperson: Véronique Blum
Chairperson: Michela Cordazzo
Chairperson: Nhu Tuyen Lê
Deborah Branswijck, Patricia Everaert
The influence of myopic R&D investment behavior
on firm value and firm performance: evidence from
the UK (and Europe)
Corentin Vermeulen
The role of a dynamic concept in the contribution of
intellectual capital to the performance of service providers:
a model proposition.
Ronald Orth, Kai Mertins, Holger Kohl
Perspectives for an integrated reporting in small
and medium-sized enterprises
Irina Duscher,
Impact of R&D costs capitalization on financial
reporting of listed biotechnological companies
Matti Skoog, Marco Giuliani
The relevance of time in accounting. The case of
intangibles from a management accounting perspective.
Francisco M. Somohano, José Manuel LópezFernández, Francisco Javier Martínez-García
The process and outcomes of innovation and its
effect on economic performance and the
Financial situation of SMEs
Thomas List, Wolfgang Schultze
Do recognition and disclosure on R&D play
substitutive or complementary roles? – Evidence
from Germany
Ari Lammi, Hannu Vanharanta
Measurement and assessment of IC in strategic
management
Juan Carlos Salazar, M. Paloma Sánchez,
Oihana Basilio
Intellectual capital and productivity: IC
management as support for financing innovation
in SMEs
DETAILS OF PARALLEL SESSIONS AND PAPER TITLES
Thursday, 27 September 2012
PS 7
15:30-17:00
Room A301
PS 8
15:30-17:00
Room A303
PS 9
15:30-17:00
Room A306
Session Title: Rhetoric and visual approaches
Session Title: New trends
Session Title: Intangibles, development and
sustainability
Chairperson: Pierluigi Catalfo
Chairperson: Alan Fustec
Chairperson: Roberto Aprile
Jane Davison
Intangibles and visual rhetoric
Véronique Blum, Gabriele Luculli
Patent markets: efficiency conditions for a new
"commodity" market
Nhu Tuyen Lê
Sustainable development spirit and Accounting,
What is at stake?
Johan Graaf
Colouring the numbers - Intellectual capital as a
symptomatic quality
Wojciech Czakon, Dariusz Lizak
The social capital of the firm: are we focusing on the right
facet?
Cristiana Parisi, Jan Mouritsen
Problematizing the relationship between the
concepts of intellectual capital and sustainable
development
Laura Girella
Regulating through the “logic of appropriateness”
and the “rhetoric of the expert”: the case of
intangibles reporting in Germany
DETAILS OF PARALLEL SESSIONS AND PAPER TITLES
Friday, 28 September 2012
PS10
08:30-10:00
Room A301
PS11
08:30-10:00
Room A303
PS12
08:30-10:00
Room A306
Session Title: Intangibles and banking
Session Title: Integrated reporting
Session Title: Knowledge and IC: methodological and
theoretical Issues
Chairperson: Marie-Hélène Bihr
Chairperson: Vivien Beattie
Chairperson: Elissavet Kassotaki
Lei Chen, Jo Danbolt, John Holland
Intangibles and bank performance: testing the
resource-based theory using mixed methods
Roberto Aprile, Elisabetta Magnaghi
Integrated reporting: a first analysis of the discussion
papers of the framework and of their comment letters
Pierluigi Catalfo
Methodological tools for the evaluation of intangibles
management in research institutions. Some empirical
evidence and new remarks
Maha Khalked
The investment in knowledge assets and the
organization performance in the Egyptian
banking sector
Federica Doni, Andrea Gasperini, Pasquale Pavone
The integrated report in the South African mining
companies listed on the JSE stock exchange: analysis
of non-financial information and impacts on external
disclosures
Paulina Bednarz-Luczewska
Intellectual capital and innovation – Agentic component
of IC theory
Romilda Mazzotta, Franco Rubino, Giovanni
Bronzetti
Intellectual capital reporting from social and
sustainability reports in financial services
Elisabetta Magnaghi, Roberto Aprile
Integrated reporting: a theoretical perspective on this
critical issue
Giuseppe Marzo
Ambiguities, dualities and metaphor in intellectual capital
research and practice. Some open questions.
DETAILS OF PARALLEL SESSIONS AND PAPER TITLES
Friday, 28 September 2012
PS13
10:15-11:45
Room A301
PS14
10:15-11:45
Room A303
PS15
10:15-11:45
Room A306
Session Title: Intangibles in industry
Session Title: Extra-financial forms of capital
Session Title: Managerial perspectives
Chairperson: Matti Skoog
Chairperson: Yosra Béjar
Chairperson: Stefano Zambon
Luminita Enache, Antonio Parbonetti
Corporate governance and product-related
voluntary disclosure. An analysis of biotech
firms
Vassilios Christos Naoum, Orestes Vlimas, George
Venieris
Organization capital and sticky behaviour of selling,
general and administrative expenses
Anne Krebs
Dispersed, ambidextrous organizations and knowledge
management IC inscriptions as devices for knowledge
management
Lidia Oliveira, Paula Azevedo
Intangibles reporting through visual images in
annual reports: the case study of EDP Energias de Portugal, SA
Shibashish Mukherjee
Organizational capital: theory and evidence on the
cross section of risks and returns
Johan Adolphson, Jan Eklöf
Profitability and customer satisfaction as intangible
Patrizia de Corato,
Intellectual capital reporting in Lebanon:
opportunity, influence, and implementation
barriers in the telecommunication industry
Marie-Hélène Bihr, Rosanas Marta-Camprodon
The legitimacy of extra-financial criteria
Christopher Williams, Soo Hee Lee
Intangible subsidiary capital in the multinational
corporation
DETAILS OF PARALLEL SESSIONS AND PAPER TITLES
Friday, 28 September 2012
PS 16
13:00-14:30
Room A301
PS 17
13:00-14:30
Room A302
Session Title: Observing practices
Session Title: Modelling and measuring intangibles
Chairperson: Giuseppe Marzo
Chairperson: Maha Khalked
Maria Assunta Baldini, Giovanni Liberatore
Corporate governance and intellectual capital disclosure. An empirical analysis
of the Italian listed companies
Viktoria Zerr
Estimating a measure of intellectual capital to test its determinants
Bernard Gumb, Alan Fustec
The story of the French touch on “Immatériels”: a retrospective
Lei Chen John Holland, Jo Danbolt
Rethinking banking models using a grounded theory model of bank intangibles
Otto A. Altenburger, Michaela Schaffhauser-Linzatti,
Julia Schmidt
Ten years after the introduction of the intellectual capital report for Austrian
Universities
LIST OF PARTICIPANTS
ADOLPHSON, JOHAN
UNIVERSITY OF STOCKHOLM
DEPT. OF ACCOUNTING & FINANCE
10691 106 91 STOCKHOLM
SWEDEN
Tel: 46 8 162182 Fax: 46 8 153054 Email: jad@fek.su.se
BEDNARZ-LUCZEWSKA, PAULINA
KOZMINSKI UNIVERSITY,
UL. JAGIELLONSKA 57/59
03-301 WARSZAWA
POLAND
Email: pbednarzluczewska@kozminski.edu.pl
CAMPRODON, MARTA
IQS
VIA AUGUSTA 390
08017 BARCELONA
SPAIN
Tel: 0034 669058451 Email: marta.camprodon@iqs.edu
ALTENBURGER, OTTO A.
UNIVERSITÄT WIEN
INSTITUT FÜR BETRIEBSWIRTSCHAFTSLEHRE
BRÜNNER STR 72
1210 WIEN
AUSTRIA
Tel: 43 1427738130 Fax: 43 1427738124 Email:
otto.altenburger@univie.ac.at
BEJAR, YOSRA
19 AV PIERRE BROSOLETTE
94100 SAINT MAUR DES FOSSÉS
FRANCE
Tel: 33 619816547 Email: yosra.bejar@it-sudparis.eu
CATALFO, PIERLUIGI
UNIVERSITY OF CATANIA
DEP. "ECONOMIA E IMPRESA" - C.SO ITALIA N. 55
95129 CATANIA
SICILY
ITALY
Tel: 39 095 375344 - 243 Email: pcatalfo@unict.it
APRILE, ROBERTO
UNIVERSITY OF BOLOGNA,
SCIENTIFIC POLE OF RIMINI, ECONOMIC DEPARTMENT,
22, VIA ANGHERA',
47921 RIMINI
RN
ITALY
Tel: 39 0544 270969 Fax: 39 0544 270960 Email: robertoaprile@tin.it
BALDINI, MARIA ASSUNTA
UNIVERSITY OF FLORENCE,
DEPARTMENT OF BUSINESS ADMINISTRATION,
VIA DELLE PANDETTE, 9,
50127 FLORENCE
ITALY
Tel: 328 7681815 Email: maria.baldini@unifi.it
BEATTIE, VIVIEN
UNIVERSITY OF GLASGOW BUSINESS SCHOOL
WEST QUAD MAIN BUILDING
UNIVERSITY AVENUE
GLASGOW
G12 8QQ
U.K.
Tel: 44 1786 467306 Fax: 44 1786 467308 Email:
vivien.beattie@glasgow.ac.uk
BIANCONE, PAOLO PIETRO
UNIVERSITY OF TURIN
DEPARTMENT OF BUSINESS ADMINISTRATION
CORSO UNIONE SOVIETICA 218 BIS
10138 TURIN
ITALY
Tel: 39 335 5479944 Fax: 39 011 6706012 Email: biancone@econ.unito.it
BIHR, MARIE-HÉLÈNE
FINANCE
ESDES BUSINESS & MANAGEMENT LYON
23, PLACE CARNOT
69286 LYON
FRANCE
Email: mariehbihr@gmail.com
BLUM, VERONIQUE
IUT 2 GRENOBLE
2 PLACE DU DOYEN GOSSE
38000 GRENOBLE
FRANCE
Email: veronique.blum@gmail.com
BRANSWIJCK, DEBORAH
DEPARTMENT OF ACCOUNTING AND CORPORATE FINANCE
FACULTY OF ECONOMICS AND BUSINESS ADMINISTRATION
KUIPERSKAAI 55/E
9000 GENT
BELGIUM
Email: deborah.branswijck@hogent.be
CHAMMASSIAN, RAFFI
DOCTORAL PROGRAMS
GRENOBLE ECOLE DE MANAGEMENT
RUE PIERRE-SEMARD 12
38003 GRENOBLE
FRANCE
Tel: 0041 21 824-1577 Email: raffi.chammassian@gmail.com
CHEN, LEI
UNIVERSITY OF EXETER BUSINESS SCHOOL
STREATHAM COURT
DENNES DRIVE
EXETER
EX4 4PU
U.K.
Tel: 44 (0)1392726678 Email: cllgril@hotmail.com
CORDAZZO, MICHELA
FREE UNIVERSITY OF BOZEN-BOLZANO
SCHOOL OF ECONOMICS AND MANAGEMENT
PIAZZA UNIVERSITA' 1
39100 BOLZANO
ITALY
Tel: 39 0471 013260 Fax: 39 0471 013009 Email: mcordazzo@unibz.it
CORDES, ALEXANDER
NIW
KÖNIGSTR. 53
30175 HANNOVER
GERMANY
Email: cordes@niw.de
CZAKON, WOJCIECH
UNIVERSITY OF ECONOMICS IN KATOWICE
FACULTY OF MANAGEMENT
UL. BOGUCICKA 14
40-226 KATOWICE
POLAND
Tel: 48 601-396-984 Fax: 48 32-257-73-02 Email:
wczakon@ue.katowice.pl
DAVISON, JANE
SCHOOL OF MANAGEMENT
ROYAL HOLLOWAY
EGHAM
SURREY TW20 OEX
U.K.
Email: jane.davison@rhul.ac.uk
DE BEELDE, IGNACE
DEPARTMENT OF ACCOUNTING AND CORPORATE FINANCE,
KUIPERSKAAI 55E
9000 GENT
BELGIUM
Tel: 32 9 2643531 Fax: 32 9 2643588 Email: ignace.debeelde@ugent.be
DE CORATO, PATRIZIA
UNIVERSITA DEGLI STUDI DI FERRARA
(RESIDENT IN LEBANON)
NA AIN HENBLESS KHARSA ST. KESRWAN
MOUNT OF LEBANON
LEBANON
Tel: 961 9741212 Fax: 961 9741212 Email: pealti@hotmail.com
DEMARTINI, PAOLA
UNIVERSITY OF ROME 3, FACULTY OF ECONOMICS"F.CAFFE'"
VIA SILVIO D'AMICO 77
00145 ROME
ITALY
Tel: 39 3394166228 Email: pdemartini@uniroma3.it
DONI, FEDERICA
UNIVERSITY OF MILAN BICOCCA
DEPARTMENT OF BUSINESS ADMINISTRATION
VIA BICOCCA DEGLI ARCIMBOLDI
20126 MILANO
ITALY
Tel: 02 64483182 Fax: 02 64483165 Email: federica.doni@unimib.it
DURST, SUSANNE
UNIVERSITY OF LIECHTENSTEIN
FÜRST-FRANZ-JOSEF-STRASSE
9490 VADUZ
LIECHTENSTEIN
Email: susanne.durst@uni.li
DUSCHER, IRINA
HAMBURG TECHNICAL UNIVERSITY,
INSTITUTE OF MANAGEMENT CONTROL AND ACCOUNTING,
SCHWARZENBERGSTR. 95,
BLDG D, 4.018
D-21073 HAMBURG HARBURG
GERMANY
Email: irina.duscher@tu-harburg.de
ENACHE, LUMINITA
MARCO FANNO
DEPARTMENT OF ECONOMICS AND MANAGEMENT
PADOVA UNIVERSITY
VIA 8 FEBBRAIO, 2
35122 PADOVA
ITALY
Email: luminita.enache@unipd.it
FUSTEC, ALAN
OBSERVATOIRE DE L’IMMATÉRIEL
FRANCE
Email: alan.fustec@goodwill-management.com
GASPERINI, ANDREA
AIAF MISSION INTANGIBLES
FINANCE
VIA ARCHIMEDE 18 20129 MILANO
ITALY
Tel: 348 7484724 Email: andreagasperini@tiscali.it
GIRELLA, LAURA
FACULTY OF ECONOMICS
VIA VOLTAPALETTO 11
44121 FERRARA
ITALY
Email: laura.girella@unife.it
GRAAF, JOHAN
STOCKHOLM UNIVERSITY SCHOOL OF BUSINESS
106 91 STOCKHOLM
SWEDEN
Email: jg@fek.su.se
GREIF, MARKUS
WARSCHAUER STRASSE 64
10243 BERLIN
GERMANY
Email: greif.markus@gmail.com
GUMB, BERNARD
GRENOBLE ECOLE DE MANAGEMENT
ACCOUNTING, LAW AND FINANCE
12 RUE PIERRE SÉMARD
38003 GRENOBLE CEDEX 01
FRANCE
Email: gumb@grenoble-em.com
HUIKKU, JARI
DEPARTMENT OF ACCOUNTING
AALTO UNIVERSITY SCHOOL OF BUSINESS
RUNEBERGINKATU 22-24
00100 HELSINKI
FINLAND
Tel: +358 505531920 Fax: +358 943138305 Email: jari.huikku@aalto.fi
IVASHKOVSKAYA, IRINA
HIGHER SCHOOL OF ECONOMICS,CORPORATE FINANCE,
POKROVSKI BOUL.11/J,OFFICE 525
109028 MOSCOW
RUSSIA
Tel: +7 9037294508 Email: ivashkovskaya@yandex.ru
KASSOTAKI, ELISSAVET
ATHENS UNIVERSITY OF ECONOMICS AND BUSINESS,
DEPARTMENT OF BUSINESS ADMINISTRATION, 76 PATISSION
STREET
10434 ATHENS
GREECE
Tel: 30210 8825019 Email: kasotaki@aueb.gr
KREBS, ANNE
CBS
PEØ
COPENHAGEN BUSINESS SCHOOL
SOLBJERG PLADS 3
2000 F COPENHAGEN
DENMARK
Tel: 45 40604345 Email: akr.om@cbs.dk
LAMMI, ARI
PRIZZWAY OY
PL 18 28101 PORI
FINLAND
Tel: +358 44 710 5321 Email: ari.lammi@prizzway.fi
LE, TUYEN NHU
GRENOBLE ECOLE DE MANAGEMENT FRANCE
12 PIERRE SEMARD STREET BP.127
38000 GRENOBLE
FRANCE
Tel: 0033 476706414 Email: nhu-tuyen.le@grenoble-em.com
LIST, THOMAS
SCHOOL OF BUSINESS AND ECONOMICS
ACCOUNTING AND CONTROL
AUGSBURG UNIVERSITY
UNIVERSITAETSSTRASSE 16
86135 AUGSBURG
GERMANY
Email: thomas.list@wiwi.uni-augsburg.de
MAGNAGHI, ELISABETTA
UNIVERSITY OF LORRAINE
ILE DE SAULCY
57000 METZ
FRANCE
Email: magnaghi@univ-metz.fr
MARZO, GIUSEPPE
UNIVERSITY OF FERRARA
DEPARTMENT OF ECONOMICS, INSTITUTIONS, TERRITORY
VIA VOLTAPALETTO, 11
44121 FERRARA
ITALY
Email: g.marzo@economia.unife.it
MAZZOTTA, ROMILDA
UNIVERSITÀ DELLA CALABRIA
DIPARTIMENTO DI SCIENZE AZIENDALI
VIA P. BUCCI
87036 RENDE
COSENZA
ITALY
Tel: 0984 492125 Fax: 0984 492125 Email: romilda.mazzotta@unical.it
MUKHERJEE, SHIBASHISH
UNIVERSITÀ DI FERRARA
FACOLTÀ DI ECONOMIA VIA VOLTAPALETTO, 11
44121 FERRARA
FERRARA
ITALY
Email: mkhsbs@unife.it
MÜLLER, MAXIMILIAN
WHU - OTTO BEISHEIM SCHOOL OF MANAGEMENT
BURGPLATZ 2
56179 VALLENDAR
GERMANY
Tel: 0049 2616506233 Email: maximilian.mueller@whu.edu
NAOUM, VASSILIOS CHRISTOS
ACCOUNTING & FINANCE
ATHENS UNIVERSITY OF ECONOMICS AND BUSINESS
PATISSION 76 10434 ATHENS
GREECE
Email: v.c.naoum@gmail.com
OLIVEIRA, LIDIA
UNIVERSIDADE DO MINHO
ESCOLA DE ECONOMIA E GESTÃO
CAMPUS DE GUALTAR
4700-057 BRAGA
PORTUGAL
Tel: 00351 253 604559 Fax: 00351 253 284729 Email:
lidiaoliv@eeg.uminho.pt
ORTH, RONALD
FRAUNHOFER IPK
CORPORATE MANAGEMENT DIVISION
BUSINESS EXCELLENCE METHODS
PASCALSTR. 8-9
10827 BERLIN
GERMANY
Email: ronald.orth@ipk.fraunhofer.de
PARISI, CRISTIANA
COPENHAGEN BUSINESS SCHOOL
DEPARTMENT OF OPERATIONS MANAGEMENT
SOLBJERG PLADS 3, B.4.27
2000 FREDERIKSBERG
DENMARK
Tel: 0045 3815 3505 Email: cp.om@cbs.dk
SALAZAR, JUAN CARLOS
CALLE FRANCISCO TOMÁS Y VALIENTE, 5.
FACULTY OF ECONOMICS AND MANAGEMENT
OFFICE VII-214
MADRID AUTONOMOUS UNIVERSITY
28049 MADRID
MADRID
SPAIN
Tel: +34 914976340 Email: juancarlos.salazar@uam.es
SILVOLA, HANNA
AALTO UNIVERSITY
SCHOOL OF BUSINESS
ACCOUNTING DEPARTMENT
RUNEBERGINKATU 22-24
00100 HELSINKI
FINLAND
Email: hanna.silvola@aalto.fi
SKOOG, MATTI
STOCKHOLM UNIVERSITY
SCHOOL OF BUSINESS
106 91 STOCKHOLM
SWEDEN
Tel: 46 8 162000 Fax: 46 8 153054 Email: msg@fek.su.se
SMITH, SARAH JANE
DIVISION OF
ACCOUNTING AND FINANCE
STIRLING UNIVERSITY
STIRLING
FK9 4LA
U.K.
Email: sarah.smith@stir.ac.uk
SOMOHANO, FRANCISCO M.
CANTABRIA UNIVERSITY
AVDA DE LOS CASTROS, S/N
39005 SANTANDER
SPAIN
Tel: 34 942 201604 Fax: 34 942 201890 Email: fm.somohano@unican.es
SUMITA, TAKAYUKY
CHAIRMAN, WORLD INTELLECTUAL CAPITAL INITIATIVE (WICI)
BELGIUM
Email: sumita@jmceu.org
VERMEULEN, CORENTIN
CRP HENRI TUDOR
29, AV JOHN F. KENNEDY
L-1855 LUXEMBOURG - KIRCHBERG
LUXEMBOURG
Tel: 352 425991798 Fax: 352 425991777 Email:
corentin.vermeulen@tudor.lu
WILLIAMS, CHRISTOPHER
RICHARD IVEY SCHOOL OF BUSINESS
1151 RICHMOND STREET N.
N6A 3K7 LONDON
ONTARIO
CANADA
Tel: 001 519 850 2556 Email: cwilliams@ivey.uwo.ca
YOSANO, TADANORI
GRADUATE SCHOOL OF BUSINESS ADMINISTRATION,
KOBE UNIVERSITY,
ROKKODAI 2-1,
NADA,
657-8501 KOBE
HYOGO
JAPAN
Tel: +81 78-803-6989 Fax: +81 78-803-6977 Email: yosano@kobe-u.ac.jp
ZAMBON, STEFANO
UNIVERSITY OF FERRARA
FACULTY OF ECONOMICS
VIA VOLTAPALETTO 11
44121 FERRARA
ITALY
Tel: 39 053 2455052 Fax: 39 053 2245951 Email:
zambon@economia.unife.it
ZERR, VIKTORIA
ROOM 3.23
UNIVERSITY OF EDINBURGH BUSINESS SCHOOL
29 BUCCLEUCH PLACE
EDINBURGH
EH8 9JS
U.K.
Email: v.zerr@sms.ed.ac.uk