Ho Kim, Sang; Taylor, Dennis - In: Journal of Intellectual Capital 15 (2014) 1, pp. 65-82
available after IFRS adoption, on the productivity of intellectual capital and its components. These productivity measures are … modelled to determine their value-relevance in the share market, and the modelling is extended to comparative productivity …. Findings – The results show that the productivity of human capital, structural capital and intellectual capital are each …