This paper presents a tool for intellectual capital (IC) disclosure (ICD) in Russian companies using metrics from publicly available data sources. The study employs the concept of ICD as a theoretical framework, while the methodological approach for the measurement of IC involves the application...

The paper explores the relationship between different types of intangible resources and phases of the internationalization in the context of emerging economies. The Uppsala model is applied to build internationalization index considering export, import and investment activities. The database of...

The paper explores the effect of firm size on the relation between intangible resources and companies' performance (ROA). The authors identify six types of intangibles: human resources and management capabilities, innovation and internal process capabilities and customer loyalty and networking...

Using the assignment of referees to European international association football matches played between 2002 and 2016, we ask whether judgements were biased according to the legacy of the Cold War. Referees from post-communist states favoured teams from non-communist states, but there was no...

The paper contributes to explain an unexplored competition that is the Brazilian State Championships. How it is organized and the financial features of three championships are described. The aim of the paper is to discover if the presence of "Brand-teams" in a competition increases the income of...

Purpose – The purpose of this paper is to analyse the demand for tickets in the Brazilian State Championships focusing in the impact generated by the brand teams as well as the play-off matches in the demand for tickets and, consequently, in the match day revenues.Design/methodology/approach...

This study explores the recovery in the Market Value Added (MVA) of European companies after the recent global economic crisis in 2008–2009. It introduces empirical evidence that intangible-intensive strategy in human and relational capital reinforces speed of the after-crisis correction for...

English football began taking steps towards becoming a business earlier than Spanish football did, and academic studies on the football industry to date also focus primarily on football in the UK. The evidence for the relationship between sports performance and revenues appear clear in English...

The entrepreneurship is currently considered one of the pillars of economic development of a society to allow businesses and jobs generate stable and sustainable over time. The intellectual capital-based view can analyze which elements of entrepreneurship are important to foster that social...

The entrepreneurship of subsistence markets (subsistence entrepreneurship) has received attention from researchers for its importance in solving poverty problems, especially in developing countries. The effects of climate change in these countries are leading to the need to seek alternative...