A paradigm to knowledge-based economy has encouraged companies to increase their quality of employees to respond to the market transformation. Employees are often forgotten as valuable assets since employees are often only represented by wages and salaries, including other related employees'...

Aiming for superior performance, companies need to have and skillfully use rare, valuable, irreplaceable and inimitable resources, with special emphasis on intangibles, constructed in lengthy and risky processes or strategically accumulated via mergers and acquisitions (M&A). To analyze how the...