Structure of intellectual capital – an international comparison
نویسندگان
چکیده
منابع مشابه
Intellectual Capital
Intellectual Capital is the value that an organization has due to the competencies of its workforce and other intangible organizational factors. It can be determined as the difference between the total value of the organization and the value of its tangible assets. In today’s world of cut-throat competition, it has become important for organizations to leverage their use of intellectual assets ...
متن کاملIntellectual Capital
Intellectual Capital is the value that an organization has due to the competencies of its workforce and other intangible organizational factors. It can be determined as the difference between the total value of the organization and the value of its tangible assets. In today’s world of cut-throat competition, it has become important for organizations to leverage their use of intellectual assets ...
متن کاملIntellectual Capital :
This study focuses on the influence intellectual capital has on employees’ perceptions as related to both company investments and productivity levels. The data was obtained from 440 employees at 13 Portuguese companies. Both ANOVA and Regression Analysis were conducted in order to understand the impact three Intellectual Capital Scale components have on perceptions of investment and organizatio...
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In accordance with the resource-based view and the activity-based view, sustainable competitive advantages are mainly due to core knowledge that, together with tangible and (especially) intangible resources, develops competitive products and services through the appropriate activities and processes of the value chain. Strategic Benchmarking of Intellectual Capital (SBIC) is a knowledge-based st...
متن کاملInvestment and Capital Market Imperfections: An International Comparison
Is investment cash-flow sensitivity affected by a country’s capital market imperfection? We take 42 countries as our sample and collect six imperfect capital market measures (ICAM), ie., the stock market capitalization ratio, number of publicly-listed firm, stock turnover ratio, bank loan ratio, long-term debt ratio and the interest spread. Using a two-step approach, negative relationships betw...
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ژورنال
عنوان ژورنال: Accounting, Auditing & Accountability Journal
سال: 2017
ISSN: 0951-3574
DOI: 10.1108/aaaj-11-2015-2291