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...

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...

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...

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...

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...

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...

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...

В статье рассмотрено определение интеллектуального капитала и обоснована система управления интеллектуальной собственностью, которая влияет на изменения в...

В настоящее время сложилась ситуация, когда формирование инновационной стратегии фирмой «не вписывается» в контекст формирования этой стратегии на...

Инновационная деятельность играет важнейшую роль в развитии деятельности любого современного предприятия. Авторы дают определение результата инновационной...