Reporting intellectual capital in Spain

is there a significant positive relationship between the components of Value Added Intellectual Coefficient (human capital, employed capital and structural capital) and firm’s

This study utilizes Market Value (MV) / Book Value (BV) method and Value Added Intellectual Coefficient (VAIC) model to measure and compare intellectual

In fact, the results of this research shows that from the intellectual capital factors that are effective on the intellectual capital reporting of the universities, the human

These examples of how important measurements within the ten intellectual capital accounts can be put into operation are only illustrations. These expressions do not represent

By structuring Systematic’s intellectual capital indicators according to this model, it appears that firstly, in terms of the resources column, Systematic to a great extent

The purpose of this paper is to examine and report the differences in the Intellectual Capital (IC) Market Value (MV) to Book Value (BV) of the Polish WIG 20 indexed

Penelitian kuantitatif yang bertujuan untuk menguji pengaruh intellectual capital pada market value dan kinerja keuangan perusahaan pada masing-masing badan usaha manufaktur

The results indicate that intellectual value added coefficient, as an indicator of intellectual capital efficiency, preserves a positive effect on sales and