Search Results - subject:"Intellectual Assets"

Are relational capital and marketing important? : the case of the wood sector of Galicia (Spain) and Portugal

Jardón, Carlos M.; Silva, Amândio F. C. da - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 24 (2023) 2, pp. 512-521

This paper examines the importance of marketing and relational capital in value addition. We studied the effect that relational capital has in the timber and related industries of Galicia (Spain) and Portugal for 2002-2018. The industry is characterized by a large number of SMEs, many of them...

Persistent link: https://www.econbiz.de/10014502773

What factors lead companies to release intellectual capital disclosure? : evidence from Indonesian manufacturers

Nuzula, Nila Firdausi; Sri Mangesti, Rahayu; Wulandari, … - In: Cogent business & management 10 (2023) 2, pp. 1-21

The study examined the impact of firm size and ownership structure on the comprehensiveness of intellectual capital disclosures (ICDs) using manufacturer companies listed on the Indonesia Stock Exchange during 2014-2021. The article applied partial least squares and found that firm size and...

Persistent link: https://www.econbiz.de/10014503321

Knowledge economy : an intangible assets based economy

Marin, Radu - In: Journal of Eastern Europe research in business & … 2023 (2023), pp. 1-17

Persistent link: https://www.econbiz.de/10014465679

Intangible investments and cost of equity capital : An empirical research on Vietnamese firms

Trinh Hiep Thien; Nguyen Xuan Hung - In: Cogent economics & finance 11 (2023) 1, pp. 1-16

Together with the development of knowledge-based economy, investment in intangibles has been dramatically increasing. Although intangibles are widely recognized as primary value drivers for more firms, as evidence of many studies related to the value relevance or the market valuation of...

Persistent link: https://www.econbiz.de/10014500488

Six-factor plus intellectual capital in the capital asset pricing model and excess stock return : empirical evidence in emerging stock markets

Maharani, Astrid; Narsa, I Made - In: Cogent economics & finance 11 (2023) 2, pp. 1-17

This study expands previous research by adding intellectual capital to the capital asset pricing model and deepening the measurement of intellectual capital using more comprehensive proxies. This study is novel in that it is related to evaluation according to market developments using tests on...

Persistent link: https://www.econbiz.de/10014502990

Improving banks' profitability through income diversification and intellectual capital : the sub-Saharan Africa perspective

Mawutor, John Kwaku Mensah; Boadi, Isaac; Antwi, Samuel; … - In: Cogent economics & finance 11 (2023) 2, pp. 1-35

This study explores the impact of revenue diversification and intellectual capital on the performance of sub-Saharan African banks. The study applied a panel regression technique to a data set containing information on 80 banks from 21 countries from 2000 to 2020. Secondary data was collected...

Persistent link: https://www.econbiz.de/10014501067

Meta-choices in ranking knowledge-based organizations

Daraio, Cinzia; Iazzolino, Gianpaolo; Laise, Domenico; … - In: Management decision 60 (2022) 4, pp. 995-1016

Persistent link: https://www.econbiz.de/10013162934

Social capital, intellectual capital, and audit fee : conflicting evidence from Iran

Tarighi, Hossein; Salehi, Mahdi; Moradi, Mahdi; Zimon, … - In: Economies : open access journal 10 (2022) 2, pp. 1-42

In the current study, we investigate the impacts of social capital (SC) and intellectual capital (IC) on audit fees among the companies listed on the Tehran Stock Exchange (TSE). Since the criteria for the norms and the networks are extremely correlated, we used a principal component analysis...

Persistent link: https://www.econbiz.de/10013164175

Managerial ability and intellectual capital disclosure

Rajabalizadeh, Javad; Oradi, Javad - In: Asian review of accounting 30 (2022) 1, pp. 59-76

Persistent link: https://www.econbiz.de/10013164281

Cross-region comparison intellectual capital and its impact on Islamic banks performance

Prasojo, Prasojo; Yadiati, Winwin; Fitrijanti, Tettet; … - In: Economies : open access journal 10 (2022) 3, pp. 1-15

This paper uses the value-added intellectual coefficient (VAIC) to assess the performance of Islamic banks (IBs) by measuring return on assets (ROA) and income from financing Islamic banks (IFIB). The model tests the relationship between intellectual capital (IC) and IB performance in various...

Persistent link: https://www.econbiz.de/10013164594