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Measuring intellectual capital with financial data. [PDF]

open access: yesPLoS 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

PENGARUH NILAI TAMBAH MODAL INTELEKTUAL DAN PENGUNGKAPAN MODAL INTELEKTUAL TERHADAP NILAI PERUSAHAAN (STUDI PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA) [PDF]

open access: yesJurnal ASET (Akuntansi Riset), 2016
. This study aims to describe and measure (1) the effect of value added intellectual capital on intellectual capital disclosure, (2) the influence of intellectual capital disclosure on firm value, (3) the effect of value added intellectual capital on ...
Budi S Purnomo, Erlita Marcelia
doaj   +2 more sources

Intellectual Capital [PDF]

open access: yes, 2013
Dimitrović Šaponja, Liljana   +2 more
openaire   +3 more sources

Intellectual Capital

open access: yesJournal 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]

open access: yesJournal 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]

open access: yesZbornik 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

open access: yesJurnal 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

open access: yesTạp 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

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