Emerging markets are characterized by rapidly changing capital structures and advancing technology; but how well is … intangible capital recognized in the capital market? This paper investigates equity market valuation of firm intangible capital … and asset pricing model in the Chinese A-share market. While intangible capital is recognized as a risk factor in …

Intellectual Capital (IC); (i) IC definition, (ii) IC categorization and (iii) IC reporting framework. More specifically, due to …

dedicated to the topics of intangible assets and intellectual capital. Considering the topics of the whole book, this chapter is … focussed on the role played by intangible assets and intellectual capital for attaining convergence and for increasing …

Using sectoral intangible investment data we confirm that intangible capital is a significant determinant of labour … productivity growth. The sectoral setting further allows us to identify the differential impacts of intangible capital across … industries with varying degrees of ICT intensity. Intangible capital appears to be significantly more productive in ICT …

This paper presents a model aimed at measuring intellectual capital as the potential knowledge of a country and apply … intellectual capital potential. They are more productive, as they manage and apply new technologies better. In human capital …

This paper studies the marginal contribution of intellectual capital (IC) components to company value using a hedonic … and negative coefficients. Human capital plays a critical positive role in value creation in the short term. Structural … and relational capital becomes more relevant in the long term. However, in the long term, the results obtained regarding …

capital have become necessary for achieving economic development. Management and development of intellectual capital bring … benefits and advance the economy. The main aim of the paper is to present the concept of intellectual capital as a driver of … economic development. Selected indicators for measuring intellectual capital and knowledge and their influence on the economic …