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The article aims at investigating the potential of intellectual capital statement as a source of information for the credit worthiness evaluation of firms asking for loans. Information about intangible assets can significantly supplement the traditional analysis based on financial data.To this...
Persistent link: https://www.econbiz.de/10005007223
This paper attempts to highlight a key source of intangible value (i.e., intellectual capital) for family-based businesses. By reviewing the merger and acquisition activity of four Mexican cases, an analysis of the consideration of various intangible assets is conducted. Consequently, we...
Persistent link: https://www.econbiz.de/10004977641
This research studies how innovation competences affect the stock of intangibles and facilitate the development of intellectual capital (IC). We develop a theoretical model with these constructs, in which we distinguish two dimensions within innovation competences — Schumpeterian and...
Persistent link: https://www.econbiz.de/10004977724
The creation of wealth through intangible factors is a valid alternative in any environment and, especially, if it has an insufficient degree of development. We look at the opinions of management on this issue using a descriptive, qualitative study carried out in the Autonomous Communities of...
Persistent link: https://www.econbiz.de/10011130299
Intangible assets in general and intellectual capital in particular are important to both society and organizations. It can be a source of competitive advantage for business and stimulate innovation that leads to wealth generation. Technological revolutions, the rise of the knowledge-based...
Persistent link: https://www.econbiz.de/10011109547
Assessing the performance of business organisations has been a priority for all stakeholders, and this is the reason accounting has continuously evolved to better assist investors in their decision-making process. However, given the increasing importance of the service industry, the focus in...
Persistent link: https://www.econbiz.de/10011268760
Іn the article urgency of study of the human capital is justified.. Despite the availability of a sufficient number of models and methods ofevaluating the effectiveness of investment in human capital, according to heads of departments of managing workforce of Ukrainian enterprises, today there...
Persistent link: https://www.econbiz.de/10011214359
В статье рассмотрено определение интеллектуального капитала и обоснована система управления интеллектуальной собственностью, которая влияет на изменения в...
Persistent link: https://www.econbiz.de/10011215901
В настоящее время сложилась ситуация, когда формирование инновационной стратегии фирмой «не вписывается» в контекст формирования этой стратегии на...
Persistent link: https://www.econbiz.de/10011231489
Инновационная деятельность играет важнейшую роль в развитии деятельности любого современного предприятия. Авторы дают определение результата инновационной...
Persistent link: https://www.econbiz.de/10011237895