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Corporate Social Capital and Firm Performance in the Global Information Technology Services Sector
Lock Lee, Laurence - 2008
The confluence of a number of marketplace phenomena has provided the impetus for the selection and conduct of this research. The first is the so called value relevance of intangibles in determining share market performance of publicly listed companies. The growing gap between market and book...
Persistent link: https://www.econbiz.de/10009480077
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NONPROFIT BOARD EFFECTIVENESS, FUNDING SOURCE,AND FINANCIAL VULNERABILITY
Hodge, Matthew - 2006
to both the academic community and the practitioner. This study examined three areas of interest: board effectiveness …, funding source, and financial vulnerability. First, the association between board effectiveness and financial vulnerability … privately funded organizations) as a moderating variable for board effectiveness and financial vulnerability was explored. The …
Persistent link: https://www.econbiz.de/10009431097
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Intellectual capital : current issues and policy implications
Brennan, Niamh; Connell, Brenda - 2000
Substantial differences between company book values and market values indicate the presence of assets not recognised and measured in company balance sheets. Intellectual capital assets account for a substantial proportion of this discrepancy. At present, companies are not required to report on...
Persistent link: https://www.econbiz.de/10009475655
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Intellectual capital accounting in the UK: a field study perspective
Roslender, Robin; Fincham, Robin - 2004
Accounting for intellectual capital is increasingly recognised to be one of the most fascinating and potentially far-reaching challenges facing the accountancy profession. A growing literature, encompassing theoretical, empirical and practical elements, is currently emerging as researchers and...
Persistent link: https://www.econbiz.de/10009463544
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APPROACHES CONCERNING ACCOUNTING OF INTANGIBLE ASSETS
MOROSAN, Gheorghe; GROSU, Veronica; ZUBAȘ, Ioana Mădălina - 2016
Given the importance of intangible assets in the company the paper aims to establish criteria for recognizing and measuring these assets through which the company can not only reflect the true value and its carrying amount. The main objective is to formulate a logical definition of intangible...
Persistent link: https://www.econbiz.de/10011437109
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A resource-based view of small export firms' social capital in a Southeast Asian country
Roxas, Hernan Banjo; Chadee, Doren - 2011
This study empirically examines the social capital that facilitates the flow of export knowledge, thereby supporting the entrepreneurial stance of small export firms. By applying the VRIO (value, rarity, inimitability and organisation of firm resources) framework to the resource-based view (RBV)...
Persistent link: https://www.econbiz.de/10009484006
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Fundraising im Internet : Potentiale - Inhalte - Spenderwünsche
Patolla, Beate - 2005
Das Thema „Fundraising im Internet“ wird in der vorliegenden Dissertation unter drei Gesichtspunkten betrachtet: 1. Potentiale des Internets für das Fundraising, 2. Inhalte auf den Websites von Nonprofit-Organisationen sowie 3. Wünsche der Internet-Spender. Zunächst werden auf einer...
Persistent link: https://www.econbiz.de/10009475630
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Managing human capital in a privately owned public hotel chain
Abeysekera, Indra K. - 2006
This study analyses human capital (HC) management practices in a small privately owned public hotel group, in the context of intellectual capital (IC). Previous studies have highlighted how firms measure and report HC, however few studies have examined the HC management practices of firms. This...
Persistent link: https://www.econbiz.de/10009457539
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Development of the theory and method to manage organisation's intellectual capital
Masoulas, Basilis - 1998
This thesis adopts a "managing-developing" rather than a "measuring"approach to the intellectual capital of organizations, demonstrating that the former iscompatible to the knowledge creation process while the latter is not. In this basis, inthe thesis the intellectual capital of an organization...
Persistent link: https://www.econbiz.de/10009461311