Results 1 to 10 of about 37,140 (240)
Measuring intellectual capital with financial data. [PDF]
PLoS ONE, 2021 Intellectual capital is defined as the set of intangible assets that generate value for the company. Normally, the models that measure the intellectual capital make use of investments in intangible assets, as indicators of the generation of value by the ...
Carlos M Jardon, Xavier Martinez-Cobas
doaj +2 more sources
Journal of Intellectual Capital, 2005 Intellectual capital (IC) consists of human capital, organizational capital, and relational capital, and their relationships. It has been said to be important to explain the difference between market value and book value of a firm, but measurement of IC is more likely to be important because it forms a starting point for understanding and managing ...
Mouritsen, Jan, Bukh, Per Nikolaj
+13 more sources
Determinants of the intellectual capital efficiency of listed banks in Nigeria: a DEA approach [PDF]
Journal of Business and Socio-Economic Development, 2023 Purpose – This study empirically investigates the level of intellectual capital efficiency amongst the listed commercial banks in Nigeria and the factors influencing its efficient utilisation.
Aminat Olayinka Olohunlana +2 more
doaj +1 more source
Does digitalization affect the contribution of entrepreneurship to economic growth? [PDF]
Zbornik radova Ekonomskog fakulteta u Rijeci : časopis za ekonomsku teoriju i praksu, 2019 The paper analyses the contribution of different types of innovative entrepreneurship: new products entrepreneurship (NP), new technology development entrepreneurship (NT), high growth expectation entrepreneurship (HG), and average growth ...
Maja Ivanović-Đukić +2 more
doaj +1 more source
Pengungkapan Modal Intelektual
Jurnal Akuntansi, 2021 All businesses are required to be able to adapt when there is a shift from labor-based business to knowledge-based business. The business shift is also changing the information needed by company’s stakeholders.
Haryani Chandra
doaj +1 more source
Intellectual capital, corporate governance and corporate social responsibility in Vietnam
Tạp chí Khoa học Đại học Mở Thành phố Hồ Chí Minh - Kinh tế và Quản trị kinh doanh, 2022 Intellectual capital plays a crucial role in creating competitiveness and wealth for firms. Previous studies have mainly examined the effect of intellectual capital on corporate performance without examining factors that affect intellectual capital ...
Vân Thị Hồng Loan +3 more
doaj +1 more source
Theoretical backgrounds of investigating of intellectual and human capital [PDF]
Экономика региона, 2011 This paper reviews the theoretical aspects of a company's intellectual capital. This capital consists of stock and movement of knowledge which is useful for organizing. There are three components of intellectual capital - human, social and organizational
Vladimir Nikiforovich Belkin +3 more
doaj +1 more source
Efisiensi Pengungkapan Modal Intelektual dalam Perusahaan
Jurnal Ekonomi Akuntansi dan Manajemen, 2021 The business dynamics of the 21st century have led to sudden changes. This sudden shift manifested itself as a shift from industry-based business to technology and knowledge.
Inanda Shinta Anugrahani
doaj +1 more source
Journal of Innovation & Knowledge, 2017 This article presents an original conceptual framework for the strategic management of intellectual capital assets in software development companies. The framework is based on Lewin's Force Field Analysis.
Alexandru Capatina +3 more
doaj +1 more source
Company’s intellectual capital impact on market value of Baltic countries listed enterprises
Oeconomia Copernicana, 2019 Research background: Currently the topic of a company’s intellectual capital is being widely investigated by various researchers. Nevertheless, only a small number of studies on the company’s intellectual capital impact on its market value were conducted.
Irena Mačerinskienė +1 more
doaj +1 more source