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Vinícius Figueiredo de Faria,Fábio Corrêa,Renata de Sousa da Silva Tolentino,Cristiana Fernandes de Muylder
Pág. 01 - 13
O rápido crescimento de empresas tecnologicamente avançadas em uma economia baseada no conhecimento, tem levado a administração corporativa a prestar mais atenção à importância do capital intelectual. Nas últimas duas décadas, vários modelos monetários d...
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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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Abdulelah Alrashidi,Omar Alarfaj
Pág. 206 - 214
The main purpose of conducting this research is to investigate the impact of intellectual capital efficiency (ICE) and its components ? human capital efficiency (HCE) and structural capital efficiency (SCE) - on bank credit and insolvency risks in the Sa...
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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
Intellectual capital is a critical concept to realize and reflect the real value of organizations. This study took advantage of Market Value (MV) / Book Value (BV) method and Value Added Intellectual Coefficient (VAIC) model to measure and co...
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Yana Ermawati,Muhamad Yamin Noch,Zakaria Zakaria,Arfan Ikhsan,Muammar Khaddafi
Pág. 537 - 549
This study aims to analyze the effect of Value Added Intellectual Coefficient (VAIC?) on value of company (MtBV) and financial performance (ROA) as mediating variable. This study used Value Added Intellectual Coefficient (VAIC?) to measure the efficiency...
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Anak Agung Gde Satia Utama,Reza Renaldi Mirhard
Pág. 1262 - 1269
The purpose of this paper is to examine the influence of Sustainability Report (SR) disclosure as moderating variable towards the impact of Intellectual Capital (IC) on company's performance based on 21 companies listed in Indonesia Stock Exchange (IDX) ...
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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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Basuki Basuki,Mutiara Sianipar
Pág. 101 - 116
The research attempts to investigate the influence of efficiency of value added by the majorcomponents of a firms resource base (physical capital, human capital, and structural capital)towards financial profitability (indicated by return on asset and ret...
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