SAVE THE DATE – Webinar on an academic study on the production and consumption of information on intangibles - 30 November 2021

​On 30 November 2021, during a public webinar starting at 15:00 (CET), an academic team will present a research project on intangibles jointly supported by EFFAS, EFRAG and ICAS.

​On Tuesday 30 November, the results and practical recommendations of the research project The Production and Consumption of Information on Intangibles: An Empirical Investigation of CFOs and Investors will be presented and discussed at a webinar. The research project is jointly supported by EFFAS, EFRAG and ICAS.

As the global economy has moved from manufacturing to service based, there has been increasing focus on the intangible drivers of value within companies, and how these act as indicators of the performance and future value of a business.  At the same time, concerns have been voiced that financial statements are losing their relevance as they do not reflect many of these intangible elements.

This academic research produces empirical evidence and insights on the views of preparers (CFOs and chief accountants) and users (investors and financial analysts) about intangibles-related information.

The presentation of the project results by the research team will serve as input to a panel discussion.

The event will be chaired by Guy Jubb, Chair of the ICAS Research Panel.

The academic study will be presented by:

  • Dr. Laura Girella, University of Modena and Reggio Emilia (Italy)
  • Prof. Giuseppe Marzo, University of Ferrara (Italy)
  • Prof. Stefano Zambon, University of Ferrara (Italy)

Alain Deckers, Head of Unit Corporate reporting, audit and credit rating agencies, European Commission, DG FISMA and representatives from EFFAS, EFRAG and ICAS will participate in the panel discussion.

You can register for the event here