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Beneficios y costes de la divulgación de información sobre capital intelectual: evidencia empírica en las universidades públicas españolas/Benefits and Costs of Intellectual Capita...
RAMÍREZ CÓRCOLES, YOLANDA; SANTOS PEÑALVER, JESÚS F.; … - In: Estudios de Economía Aplicada 29 (2011) Diciembre, pp. 905-905
might result from this disclosure. The obtained results show that, in the opinion of members of the Social Councils in … Spanish public universities, intellectual capital disclosure results in higher transparency of the institution, increased user …
Persistent link: https://www.econbiz.de/10009421544
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Propuesta de un Informe de Capital Intelectual para las instituciones de educación superior españolas/Proposal of Intellectual Capital Report to Spanish Higher Education Institutio...
RAMÍREZ CÓRCOLES, YOLANDA; SANTOS PEÑALVER, JESÚS F. - In: Estudios de Economía Aplicada 31 (2013) Septiembre, pp. 525-554
El capital intelectual llega a ser un tema fundamental en las universidades debido, principalmente, al hecho de que el conocimiento es el principal output e input en estas instituciones, lo cual nos lleva a plantear la necesidad de que las universidades españolas presenten información sobre su...
Persistent link: https://www.econbiz.de/10010700744
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Firm characteristics and intellectual capital disclosure in IPO prospectuses
Alcaniz, Leire; Gomez-Bezares, Fernando; Ugarte, Jose … - In: Academia Revista Latinoamericana de Administración 28 (2015) 4, pp. 461-483
disclosure and firms’ characteristics. Findings The paper concludes that the companies that provide more information about IC in …
Persistent link: https://www.econbiz.de/10014677220
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Propuesta metodológica para establecer un índice de cultura organizacional a través del capital intelectual
HOLGADO, TRILLO; Amalia, María; ESPEJO MOHEDANO, Roberto - In: Estudios de Economía Aplicada 26 (2008) Agosto, pp. 105-118
In an increasingly globalized and competitive world, where intangibles could explain to eighty per cent of the value in the firms, the culture turns out essential in many organizations becoming a differentiating factor that boosts competitiveness. It is considered as a discrimination element...
Persistent link: https://www.econbiz.de/10005079095
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Una revisión de conjunto de la economía de los intangibles
PULIDO SAN ROMÁN, Antonio - In: Estudios de Economía Aplicada 26 (2008) Agosto, pp. 29-42
The article intends to provide a global vision of the broad and heterogeneous field of intangible capital and its different components and approaches. Some basic concepts are examined, such as those of intellectual, human or technological capital from a business and macroeconomic perspective....
Persistent link: https://www.econbiz.de/10005737091
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Intellectual capital disclosures by Indian and Australian information technology companies
Joshi, Mahesh; Singh Ubha, Dharminder; Sidhu, Jasvinder - In: Journal of Intellectual Capital 13 (2012) 4, pp. 582-598
. The paper aims to highlight the differences in IC disclosure practices of the companies operating in two different … method, the paper reviews the annual reports of these firms to determine IC disclosure trends in India and Australia … identified IC disclosure differences between Indian and Australian firms, and reports disclosures by Indian companies are on a …
Persistent link: https://www.econbiz.de/10014875630
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Exploring the role of instruments in the transformation of logics : the case of socially responsible investment
Arjaliès, Diane-Laure - 2014
The purpose of this article is to explore the role of instruments in the transformation of institutional logics and their associated practices at the micro level. Based on an ethnographic study, this article compares two working groups — one responsible for equity and the other for...
Persistent link: https://www.econbiz.de/10010499699
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Chief sustainability officers : who are they and what do they do?
Perkins, Kathleen Miller; Serafeim, George - 2014
While a number of studies document that organizations go through numerous stages as they increase their commitment to sustainability over time, we know little about the role of the Chief Sustainability Officer (CSO) in this process. Using survey and interview data we analyze how a CSO’s...
Persistent link: https://www.econbiz.de/10010410565
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Human resource management in professional service firms : learning from a framework for research and practice
Kaiser, Stephan; Kozica, Arjan; Swart, Juani; Werr, Andreas - In: Zeitschrift für Personalforschung : ZfP 29 (2015) 2, pp. 77-101
Success in human resource management (HRM) depends on the question of whether applied practices of HRM meet specific contingency factors and are appropriately configured. Using this argument, the present article examines HRM in professional service firms (PSFs) in pursuit of three objectives....
Persistent link: https://www.econbiz.de/10011297681
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Restatement likelihood and accounting conservatism : evidence from CFO style
Kim, Jeong-bon; Lopatta, Kerstin; Canitz, Felix - In: SSRN eLibrary (2018)
Recent accounting research examines the impact of the individual style of corporate decision-makers on corporate accounting policies. Based on this line of research, we explore how a chief financial officer's (CFO) preference for accounting conservatism affects accounting quality. We provide...
Persistent link: https://www.econbiz.de/10012822389