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Sergio Boisier
Pág. 39
El documento plantea como hipótesis principal la existencia de una incoherencia lógica en la implícita ecuación del desarrollo (territorial en este caso) que ha respaldado los intentos de intervenir a favor precisamente de ese desarrollo. Tal incoherenci...
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Wael Bakhit, Marwa Ziadeh, Zouhour El Abiad
Pág. 109 - 122
The contemporary economy has changed dramatically and moved from the industrial age to the information age, pushing businesses to embark into a predominantly intangible economy. Thus, and in addition to solid and liquid value, there is a gaseous value wh...
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Voicu D. Dragomir
The aim of the present study is to assess the impact of structural capital intensity and utilization on firm profitability in an international setting: the European Union countries, plus Norway, Switzerland and the United Kingdom. The indicators are calc...
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Suguru Sakuma and Tomoyuki Furutani
This study focuses on digital operational knowledge belonging to natural persons and proposes a greenfield approach to differentiate the value of intangibles from that of human intellectual capital. Our research approach involves two assessments. Assessm...
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María-Jose García-López and Francisco Pérez-Hernández
In the contemporary context, characterized by the paramount importance of sustainability, both governments and companies, particularly multinational enterprises (MNEs), play an important role in fostering and overseeing the transformative processes neces...
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Perdana Wahyu Santosa,Sovi Ismawati Rahayu,Zainal Zawir Simon,Martua Eliakim Tambunan
Pág. in press
This paper aims to offer new evidence as to how sub-related party transactions (RPTs) can be related to corporate governance for Indonesia's business group. We address an ongoing theoretical tension and some recent research in the RPTs literatu...
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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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Cecilia Ficco
Pág. 11 - 30
Research to demonstrate the relevance of intangible assets for the valuation of companies in capital markets is very significant within the context of the controversy surrounding the usefulness of accounting information for decision making. The purpose o...
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Rahmita Dwinesia Paputungan, Bambang Subroto, Abdul Ghofar
Pág. 127 - 136
This study aims to empirically examine the influence of intellectual capital towards company value and also its influence while being moderated by institutional ownership. This study uses purposive sampling to determine samples from manufacturing compani...
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Muhammad Iqbal Khan,Syed Haider Ali Shah,Aftab Haider,Shahab Aziz,Munaza Kazmi
Pág. 42 - 50
Organizations compete in today?s world through its intangible assets which literature describe as human capital. Technology can be replaced but human capital cannot be replaced completely ever. Employee retention is center of attention for all the organi...
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