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Amer Rastic,Tatjana Stevanovic,Ljilja Antic
Pág. 383 - 396
The digital economy unites a dual typology of resources in enterprises, which can be tangible and intangible. In the language of accounting, it is about tangible and intangible assets. Due to the involvement of digital technologies in companies, intangib...
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Annio Indah Lestari Nst,Dinda Abdita Siregar,Taufiq Taufiq
Pág. 21 - 32
Abstract ? This study aims to determine the effect of intellectual capital (IC) on the performance of Islamic bank in Indonesia. The independent variable is the intellectual capital which is measured using the Value Added Intellectual Coefficient (V...
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Mehmet Lütfi Arslan, Cevdet Kizil
Pág. 101 - 116
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Salome Svanadze, Magdalena Kowalewska
Pág. 36 - 44
Intellectual capital has become a key resource for enterprises, but its measurement and reporting represents a major challenge for managers and researchers. The aim of this article was to establish the possibilities for using the Value-Added Intellectual...
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