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Littérature scientifique sur le sujet « Capitale intangibile »

Auteur : Grafiati

Publié le 10 mars 2023

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Articles de revues sur le sujet "Capitale intangibile"

Crouzet, Nicolas, Janice C. Eberly, Andrea L. Eisfeldt et Dimitris Papanikolaou. « The Economics of Intangible Capital ». Journal of Economic Perspectives 36, n^o 3 (1 août 2022) : 29–52. http://dx.doi.org/10.1257/jep.36.3.29.

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Intangible assets are a large and growing part of firms’ capital stocks. Intangibles are accumulated via investment—foregoing consumption today for output in the future—but they lack a physical presence. Rather than stopping with this “lack,” we instead focus on the positive properties of intangibles. Specifically, intangibles must be stored, so characteristics of the storage medium have important implications for their value and use. These properties include non-rivalry, allowing the intangible to be used simultaneously in different production streams, and limited excludability, which prevents the firm from capturing all the benefits or rents from the intangible. We develop these ideas in a simple way to illustrate how outcomes such as scalability and distribution of ownership follow. We discuss how intangibles can help to understand important trends in macroeconomics and finance, including productivity, factor shares, inequality, investment and valuation, rents and market power, and firm financing.

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Jardón, Carlos Fernández, Mariia Molodchik et Sofiia Paklina. « Strategic behaviour of Russian companies with regard to intangibles ». Management Decision 56, n^o 11 (12 novembre 2018) : 2373–90. http://dx.doi.org/10.1108/md-04-2017-0399.

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Purpose The purpose of this paper is to explore strategy-specific competencies with regard to intangibles and provides empirical evidence of intangible-based strategy groups for Russian companies. Additionally, the study examines the link between intangible-based strategy and company performance. Design/methodology/approach The paper uses strategic group theory and the resource-based view framework to identify similar strategic behaviour of companies by employment of intangibles. In line with the intellectual capital concept, the study provides a cluster analysis that considers four types of intangibles: human, relational, innovation and process capital. These are measured through publicly available data using principal component analysis. The empirical part of the study uses a database of 1,096 Russian public companies, which covers the period 2004–2014. Findings As a result, the study reveals three profiles of strategic behaviour with regard to intangibles. The majority of Russian public companies (63.5 per cent) are Generics and pursue a non-intensive intangible strategy. Only 13.3 per cent of companies constitute the intangible-intensive profile by having endowment of all intellectual resources higher than the sample average. The remaining companies (23.2 per cent) also pursue an intangible-intensive strategy with a focus on innovation capital. Intangible-intensive strategic groups outperform Generics. Originality/value The study proposes a novel intangible-based strategy continuum, which straddles two polar strategies: generic and smart. The study introduces insights to better understand the differences in performance across intangible-intensive strategies and presents a new empirical inquiry into strategic behaviour with regard to intangibles in Russia.

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Bolek, Monika, et Katerina Lyroudi. « Is There Any Relation between Intellectual Capital and the Capital Structure of a Company ? The Case of Polish Listed Companies ». e-Finanse 11, n^o 4 (1 décembre 2015) : 23–33. http://dx.doi.org/10.1515/fiqf-2016-0126.

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Abstract This study investigates the relationship of the intellectual capital of a company (proxied by its intangible assets), with leverage and equity and capital structure. Our empirical results indicate that there is a negative relation between the intellectual capital (intangible assets) of a company and its leverage based on the Warsaw Stock Exchange main market and NewConnect alternative market. Moreover, the equity capital is found positively related to the level of intangibles in each of the two markets. These results support the thesis that intellectual capital (intangible assets) influences the capital structure of a company.

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Simó, Pep, et José María Sallán. « Capital intangible y capital intelectual : Revisión, definiciones y líneas de investigación ». Studies of Applied Economics 26, n^o 2 (30 mai 2021) : 65–78. http://dx.doi.org/10.25115/eea.v26i2.5425.

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Dos de los problemas más importantes de la investigación en intangibles y capital intelectual son la falta de una terminología común, y el poco desarrollo de escalas de medición de los constructos asociados a los intangibles. El objetivo de este artículo es doble: en primer lugar, establecer unas definiciones integradas y coherentes de los conceptos más empleados en intangibles, como activos y pasivos intangibles, y capital intelectual; y segun do lugar definir un conjunto de dimensiones para el capital intelectual coherente desde el punto de vista teórico, y que afecte a propiedades relevantes para la gestión del capital intelectual. Después de un análisis longitudinal de la literatura sobre intangibles de las últimas tres décadas, se establece una definición de capital intelectual como conocimiento que crea valor, siendo por tanto un caso particular de activo intangible. Se proponen también dos dimensiones de capital intelectual, asociadas a los conceptos de conocimiento tácito y conocimiento explícito.

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Roth, Felix. « Revisiting intangible capital and labour productivity growth, 2000–2015 ». Journal of Intellectual Capital 21, n^o 5 (2 avril 2020) : 671–90. http://dx.doi.org/10.1108/jic-05-2019-0119.

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PurposeThis paper aims to revisit the relationship between intangible capital and labour productivity growth using the largest, up-to-date macro database (2000–2015) available to corroborate the econometric findings of earlier work and to generate novel econometric evidence by accounting for times of crisis (2008–2013) and economic recovery (2014–2015).Design/methodology/approachTo achieve these aims, this paper employs a cross-country growth accounting econometric estimation approach using the largest, up-to-date database available encompassing 16 EU countries over the period 2000–2015. The paper accounts for times of crisis (2008–2013) and of economic recovery (2014–2015). It separately estimates the contribution of three distinct dimensions of intangible capital: (1) computerized information, (2) innovative property and (3) economic competencies.FindingsFirst, when accounting for intangibles, the paper finds that these intangibles have become the dominant source of labour productivity growth in the EU, explaining up to 66 percent of growth. Second, when accounting for times of crisis (2008–2013), in contrast to tangible capital, the paper detects a solid positive relationship between intangibles and labour productivity growth. Third, when accounting for the economic recovery (2014–2015), the paper finds a highly significant and remarkably strong relationship between intangible capital and labour productivity growth.Originality/valueThis paper corroborates the importance of intangibles for labour productivity growth and thereby underlines the necessity to incorporate intangibles into today's national accounting frameworks in order to correctly depict the levels of capital investment being made in European economies. These levels are significantly higher than those currently reflected in the official statistics.

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Hashmi, Aamir Rafique. « INTANGIBLE CAPITAL AND INTERNATIONAL INCOME DIFFERENCES ». Macroeconomic Dynamics 17, n^o 3 (23 novembre 2011) : 621–45. http://dx.doi.org/10.1017/s136510051100040x.

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I add intangible capital to a variant of the neoclassical growth model that already features physical and human capital, and study the implications for international income differences. I calibrate the parameters associated with intangible capital by using new estimates of investment in intangibles by Corrado et al. [Review of Income and Wealth 55, 661–685 (2009)] and depreciation rates by Corrado and Hulten [American Economic Review 100, 99–104 (2010)]. I find that for a given efficiency difference between rich and poor countries, the model with intangible capital can explain more than double the income differences of the model without. Put another way, in the benchmark case, differences in intangible capital account for 14.3% of the observed income differences. I also examine the role played by intangible capital in versions of the model with barriers to accumulation. In all the variants that I consider, differences in intangible capital account for 10% to 22% of the observed income differences.

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Corrado, Carol, Jonathan Haskel, Cecilia Jona-Lasinio et Massimiliano Iommi. « Intangible investment in the EU and US before and since the Great Recession and its contribution to productivity growth ». Journal of Infrastructure, Policy and Development 2, n^o 1 (27 février 2018) : 11. http://dx.doi.org/10.24294/jipd.v2i1.205.

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This paper uses a new cross-country cross-industry dataset on investment in tangible and intangible assets for 18 European countries and the US. We set out a framework for measuring intangible investment and capital stocks and their effect on output, inputs and total factor productivity. The analysis provides evidence on the diffusion of intangible investment across Europe and the US over the years 2000-2013 and offers growth accounting evidence before and after the Great Recession in 2008-2009. Our major findings are the following. First, tangible investment fell massively during the Great Recession and has hardly recovered, whereas intangible investment has been relatively resilient and recovered fast in the US but lagged behind in the EU. Second, the sources of growth analysis including only national account intangibles (software, R&D, mineral exploration and artistic originals), suggest that capital deepening is the main driver of growth, with tangibles and intangibles accounting for 80% and 20% in the EU while both account for 50% in the US, over 2000-2013. Extending the asset boundary to the intangible assets not included in the national accounts (Corrado, Hulten and Sichel (2005)) makes capital deepening increase. The contribution of tangibles is reduced both in the EU and the US (60% and 40% respectively) while intangibles account for a larger share (40% in EU and 60% in the US). Then, our analysis shows that since the Great Recession, the slowdown in labour productivity growth has been driven by a decline in TFP growth with relatively a minor role for tangible and intangible capital. Finally, we document a significant correlation between stricter employment protection rules and less government investment in R&D, and a lower ratio of intangible to tangible investment.

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Pastor, Damián, Jozef Glova, František Lipták et Viliam Kováč. « Intangibles and methods for their valuation in financial terms : Literature review ». Intangible Capital 13, n^o 2 (10 février 2017) : 387. http://dx.doi.org/10.3926/ic.752.

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Purpose: The purpose of this paper is to review literature devoted to intangibles and their valuation and give examples of the methods that can be used for valuation of individual intangibles in financial terms.Design/methodology/approach: Paper presents a systematic review of articles dedicated to intangibles and their valuation.Findings: This review shows that there is a need for consensus in definitions of intangibles, intangible assets, knowledge assets and other related terms. These terms are used interchangeably in spite of their different meanings. Many methods for valuation of intangibles can be found in the literature, but widely accepted list of basic intangibles with suggested methods for their valuation in financial terms is still missing.Research limitations/implications: Not all the papers related to this topic could be covered in this paper. Presented list of important intangible components may be enhanced and examples of some other methods for their valuation may be added in the future.Practical implications: Paper calls for development of framework comprising list of the most important intangibles, proposals of methods used for their valuation and examples of their use. This framework can be helpful for organization, which are confronted with a difficult task of intangibles valuation.Originality/value: Basic definitions and differences between intangibles, intangible assets, identifiable intangible assets, knowledge assets and intellectual capital have not been mentioned in one paper yet. List of intangibles and methods for their valuation gives a direction for future work that can be fruitful for valuation of intangibles.

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Lošťák, M. « The influence of intangible forms of capital on farms ; ». Agricultural Economics (Zemědělská ekonomika) 52, No. 6 (17 février 2012) : 251–62. http://dx.doi.org/10.17221/5022-agricecon.

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Intangible issues, which are often very difficult to be quantified become more and more the field of interest of social sciences. There are many research works demonstrating that various types of knowledge, institutions, social networks, and social relations have a great influence on human activities as for efficient achievement of the actors’ goals. This paper relates expert knowledge (shaping professional qualification) to human capital and tacit knowledge (understood as a broader, general, and contextual knowledge) to cultural capital. Both forms of capital exist in their primary form only in concrete individual persons. Concerning collective persons (firm, community), cultural and human capitals are transformed into intellectual capital. Work with specific knowledge, tacit knowledge and capitals corresponding to them shows the role of social networks and social capital in their organization. Using the analysis of two farms based on natural experiment, the paper demonstrates the role of tacit knowledge and cultural capital (opposing to the overestimated role of expert knowledge and human capital). The conclusions outline social determination of both types of knowledge through social networks and social capital needed for an efficient work of a farm. 

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Nhon, Hoang Thanh. « The Intellectual Capital, Firm Performance and the Moderating Role of Manager Skills ». Business Management and Strategy 11, n^o 2 (14 août 2020) : 1. http://dx.doi.org/10.5296/bms.v11i2.17524.

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The purpose of this article was to explore the moderating role of the manager skills on the relationship between the intangible capitals and firm performance. Specific aims included (a) to synthesize the prior literatures and definitions related to human, organizational and social capital, firm performance and manager skills, (b) to refine conceptual definitions of the human and social capital with associated conceptual antecedent, organizational capital, and consequences, firm performances, (c) to propose a synthesized conceptual framework guiding the mediated moderation of the manager skills on the relationship between intangible capitals and firm performance. The analysis include data collected from a survey with the total of 370 information communication technology (ICT) firm’s managers. The mediating and moderating techniques are used to analyze the indirect effects of organizational capital on firm performance via human and social capital and the moderating role of manager skills on the relationship between intangible capitals and firm performance. The results show that all intangible capital dimensions have direct impacts on firm performance. In addition, there is the existences of the mediating role of the human and social capital on the relationship between firm performance and organizational capital and moderating role of the manager skills on the relationship between intellectual capital dimensions and firm performance. This is the first paper to examine comprehensively the conceptual framework of the moderating role of manager skills on relationships between intangible capitals and firm performance in ICT sector in a developing country like Vietnam.

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Plus de sources

Thèses sur le sujet "Capitale intangibile"

Sguotti, Alessandro <1990&gt. « Metodologie di valutazione del capitale intangibile : il Calculated Intangible Value ». Master's Degree Thesis, Università Ca' Foscari Venezia, 2017. http://hdl.handle.net/10579/11939.

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L'elaborato si pone l'obiettivo di effettuare un'analisi empirica sull'applicazione del modello "Calculated Intangible Value", valutandone limiti e pregi, tentando di comprendere se, ed in che modo, il capitale intangibile sia connesso alla Performance aziendale. Dopo una presentazione descrittiva delle componenti del capitale intangibile e di alcune metodologie per la loro valutazione, verranno esposti i risultati ottenuti dall'applicazione del modello Civ a livello settoriale ed aziendale (Came S.p.A.). In seguito, oltre alla presentazione di alcuni KPI's per il monitoraggio degli intangibiles emersi dalla letteratura, verranno presentati, nel tentativo di validare un nesso di causalità tra Civ e Performance aziendale, i risultati di un'analisi che considera l'esistenza di una relazione tra Civ ed Ebitda Margin.

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Lenisa, Niccolo' <1992&gt. « Il capitale territoriale come asset intangibile per lo sviluppo delle imprese. Metodi di rilevazione e di misurazione ». Master's Degree Thesis, Università Ca' Foscari Venezia, 2016. http://hdl.handle.net/10579/9339.

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Lo scopo di questo mio lavoro è quello di analizzare ed evidenziare l’importanza del tema riguardante il capitale territoriale nelle realtà locali. La tesi rappresenta il fenomeno analizzando, nel primo capitolo gli aspetti caratteristici dell’ambiente interno ed esterno, nel secondo capitolo una definizione del capitale territoriale ed una panoramica sulla responsabilità dell’impresa socialmente coinvolta, nel terzo capitolo viene posta particolare attenzione al tema dei distretti industriali, cercando di dare una rappresentazione concreta sull'argomento, con riferimento agli scritti dei maggiori esperti in materia come Becattini e Marshall, e analizzando il loro dibattito legato allo sviluppo dei cluster. Nel quarto e nel quinto capitolo la questione si sposta da un’analisi esterna all’impresa ad una interna, in particolare, nel quarto capitolo vengono discussi i metodi di rilevazione contabile degli asset intangibili secondo la normativa nazionale per poi spiegare, nel capitolo successivo, metodi alternativi di misurazione degli stessi volti a dare maggiore importanza al fenomeno in forte sviluppo. La tesi si conclude infine con lo studio del distretto del prosecco di Conegliano-Valdobbiadene, dove viene spiegata la storia di questo distretto, le particolarità che ne hanno permesso l’affermazione e gli attori che intervengono.

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COSTA, ROBERTA. « Misurazione degli intangibili e performance aziendale ». Doctoral thesis, Università degli Studi di Roma "Tor Vergata", 2005. http://hdl.handle.net/2108/190.

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Nell’economia mondiale sono avvenuti cambiamenti radicali che hanno mutato le fonti del vantaggio competitivo. La nuova fonte essenziale della creazione del valore è definito dallo sviluppo e dall’utilizzazione strategica degli asset intangibili. A tal proposito, il Knowledge Management è il processo attraverso il quale le imprese creano e valorizzano i propri intangible asset. Alla sua base c’è il recupero, l’organizzazione e la sistematizzazione di tutto ciò che viene indicato genericamente come conoscenza. Nel KM rivestono particolare importanza i metodi per la misurazione degli asset intangibili impossibile con i tradizionali metodi di valutazione degli assets tangibili, come testimonia la crescente discrepanza tra il valore di mercato ed il valore contabile delle imprese. In questo nuovo contesto economico, il concetto di produttività e di performance aziendale dipende in misura sempre maggiore dal rendimento del patrimonio di conoscenza dell’impresa e dalla corretta gestione dei sui intangibili. Nella tesi si propone una metodologia che consenta la valutazione dell’impatto della gestione degli intangibili e degli investimenti in knowledge management sulla performance aziendale e sulla produttività (si può parlare in questi termini di produttività della conoscenza), attraverso l’approfondimento delle best practices riguardanti quelle imprese che hanno già sperimentato con successo strategie di gestione degli intangibili ed il loro confronto con le diverse realtà aziendali. La tecnica selezionata per valutare la produttività degli intangibili e la loro efficienza è la Data Envelopment Analysis (DEA): tecnica basata sulla programmazione lineare che consente di determinare l’efficienza di unità operative omogenee, in questo caso di imprese. La scelta di input ed output opportunamente correlati agli intangibili consentirà di determinare l’efficienza relativa di un’impresa (rispetto alle altre ed alle Best Practises) nella capacità di gestire i propri asset intangibili ed il proprio patrimonio di conoscenza. Attraverso l’analisi DEA si ottiene, per ogni unità-impresa, un valore di efficienza relativa che permette di effettuare un ranking delle unità analizzate, distinguendo quelle efficienti da quelle inefficienti.
In the last decades, the sources of competitive advantage have been changing radically in the worldwide economy. The essential source of value creation is actually defined by the development and the strategic use of the firm’s intangible assets. Knowledge Management is the discipline that studies the process of creation and valorisation of enterprises’ intangibles and his fundaments are the recovery, the organization and the rationalization of all that is generally know as knowledge. One of the most important tools of Knowledge Management are the intangible assets measurement methods, that are becoming necessary in order to integrate the traditional methods of accounting, as it testifies the increasing discrepancy between market value and accounting value of enterprises. In the modern economic context, the concept of productivity and business performance depends in greater measure on the efficient management of Intellectual Capital. So the measurement and evaluation of the impacts and value of investments in intellectual capital is a critical obstacle to turning those investments into sources of competitive advantage. Yet, most organisations have only a dim notion of what they spend on intellectual capital let alone what they receive from those investments. As a result, many firms either under-invest or make ineffective investments in intellectual capital. The thesis proposes a methodology to evaluate the impact of intangible assets management and knowledge investments on business performance and productivity (in the terms of knowledge productivity), through the examination of the Bests Practices of those enterprises that have already successfully implemented strategies of intangible assets management. The analysis method selected to such purpose is the Data Envelopment Analysis (DEA): a technique based on linear programming that allows to determine the efficiency of homogeneous operational unity (enterprises). Analysing a set of firms by means of the DEA was obtained a value of relative efficiency and, consequently, a ranking distinguishing efficient and inefficient ones.

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Saunders, Adam. « Essays on information technology and intangible capital ». Thesis, Massachusetts Institute of Technology, 2011. http://hdl.handle.net/1721.1/68967.

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Thesis (Ph. D.)--Massachusetts Institute of Technology, Sloan School of Management, 2011.
Cataloged from PDF version of thesis. Vita.
Includes bibliographical references.
This thesis consists of three essays related to information technology and intangible capital. The first essay, "Valuing IT-Related Intangible Capital," examines the value of intangible assets in the firm. Using a panel of 130 firms from 2003-2006, we find that intangible assets are correlated with significantly higher market values beyond their cost-based measures. Moreover, we estimate that there is a 30-55% premium in market value for the firms with the highest organizational IT capabilities as compared to those with the lowest organizational IT capabilities. The second essay, "Has Information Technology Leveled the Competitive Playing Field?" analyzes the relationship between IT and ordinary (non-IT) capital and the competitive dynamics within U.S. industries. Using a panel of industry data from 1998-2005, when an industry becomes more IT intensive, there is more entry and expansion of firms (including entry of new small firms and expansion of large firms from the same and other industries). Yet there is also more turnover of small firms in the industry as well as concentration of the industry into large firms. In contrast, as an industry becomes more ordinary capital-intensive, there is less entry of small firms and fewer establishment openings by large firms; a lower rate of turnover by small firms; and fragmentation of the industry into small firms. In the third essay, "The Value and Durability of Patents in High-Tech Firms" (co-authored with Erik Brynjolfsson and Lorin Hitt), we use data on publicly traded high-tech companies from 1984-2002 to examine the relationship between the firms' market value and their patent-based intangible assets. We find that high-tech firms with patents that are cited by a wide variety of other patents in different patent classes are worth significantly more than firms with patents that are cited by a narrow range of patents. Patent generality is especially valuable in periods of change, when firms are no longer at the leading edge of innovation in a particular year. In these periods, we find that the value of diverse patents across technology categories is positive but not significant and that generality is comparatively more valuable than diversity.
by Adam Saunders.
Ph.D.

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Cui, Peng. « Understanding brand managers' intangible capital and capability ». [Kent, Ohio] : Kent State University, 2008. http://rave.ohiolink.edu/etdc/view?acc%5Fnum=kent1216661247.

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Thesis (Ph.D.)--Kent State University, 2008.
Title from PDF t.p. (viewed Nov. 10, 2009). Advisor: Michael Hu. Keywords: brand management; intangible capital; capability. Includes bibliographical references (p.100-115).

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Yang, Shenglang. « Essays on intangible capital and economic development ». Phd thesis, Canberra, ACT : The Australian National University, 2018. http://hdl.handle.net/1885/147962.

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This thesis consists of six chapters that examine issues on intangible capital and economic development. Chapter 1 assesses the role of intangible capital in sectoral economic growth in China based on data from Input-Output Tables, and identifies the type of disaggregated intangible capital that has the largest effect on economic growth in each sector group. Chapter 2 studies the determinants of intangible investment in Chinese firms as well as the relationship between firm-level productivity and various types of intangible investment, and finds that firm size, human capital and institutional quality as well as market competition all play important roles in determining firms’ intangible investment. Chapter 3 investigates the role of organization capital in the production of Chinese listed firms, compares the contributions of organization capital to firms’ financial performance between listed state-owned enterprises (SOEs) and non-SOEs and finds that SOEs invest more in organization capital but have lower returns from the investment. Chapter 4 analyses the effect of intangible capital in reducing sectoral energy intensity as well as how this effect varies across sectors and economies of different development stages, which provides some useful policy implications. Chapter 5 compares the changing output elasticity as well as heterogeneity in the productivity spillover effect of intangible capital across various sectors and economy of different income level, and finds some interesting patterns. Chapter 6, which is the last chapter, revisits the lost decades of the Japanese economy based on an extended neoclassical growth model with intangible investment incorporated and finds that unmeasured intangible investment actually plays an important role in explaining the business cycles during the Japanese lost decades.

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Belhocine, Nazim. « Three essays on the size and contribution of intangible investment to the overall capital stock ». Thesis, Kingston, Ont. : [s.n.], 2008. http://hdl.handle.net/1974/1266.

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Cordina, Renzo. « Intangibles in a venture capital setting ». Thesis, University of Strathclyde, 2014. http://oleg.lib.strath.ac.uk:80/R/?func=dbin-jump-full&object_id=23165.

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In recent years intangibles have taken a more prominent role in the economy. Within the technology sector, young companies may have very little in terms of tangible assets. With no assets to serve as collateral, these companies often find it difficult to obtain funding. Venture capital firms attempt to fill this funding gap by providing finance in exchange for equity. This research considers intangibles from the point of view of the venture capitalist. Specific emphasis is made on patenting, as a formal way of protecting intellectual property. In high technology firms patents not only prevent competitors from copying inventions, but may also preclude them from advancing in their technologies. The availability of patent statistics enables objective measurement of the level of IP protection. The role of the reporting of intangibles in the investment decision is considered. Then, the role of intangibles per se is examined. The link between patenting and the level of investment is expl ored further. In a move away from the previous studies which focused only on existing datasets, unstructured interviews were conducted amongst early stage investor associations. Thereafter, a series of interviews was carried out amongst venture capitalists in the United Kingdom. Finally, a new dataset was constructed which includes information on venture capital investments, financial accounting information, and data relating to patenting. This data was then analysed statistically using regression techniques. Policy making organisations have been promoting the need for increased reporting on intangibles. However, key findings suggest that venture capitalists consider the existing level of reporting of intangible assets by investee companies to be adequate. Increased complexity within the financial reports does not reduce the level of due diligence carried out. They are more concerned about the nature of the intangibles than the financial reporting aspect. Although this study identifies a link between patenting and the level of investment by venture capitalists, they consider the business proposition as a whole, and no specific value is ascribed to patents.

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Tronconi, Claudia <1979&gt. « Intangible resources and organization capital : measurement and economic evaluation ». Doctoral thesis, Alma Mater Studiorum - Università di Bologna, 2008. http://amsdottorato.unibo.it/763/1/Tesi_Tronconi_Claudia.pdf.

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Intangible resources have raised the interests of scholars from different research areas due to their importance as crucial factors for firm performance; yet, contributions to this field still lack a theoretical framework. This research analyses the state-of-the-art results reached in the literature concerning intangibles, their main features and evaluation problems and models. In search for a possible theoretical framework, the research draws a kind of indirect analysis of intangibles through the theories of the firm, their critic and developments. The heterodox approaches of the evolutionary theory and resource-based view are indicated as possible frameworks. Based on this theoretical analysis, organization capital (OC) is identified, for its features, as the most important intangible for firm performance. Empirical studies on the relationship intangibles-firm performance have been sporadic and have failed to reach firm conclusions with respect to OC; in the attempt to fill this gap, the effect of OC is tested on a large sample of European firms using the Compustat Global database. OC is proxied by capitalizing an income statement item (Selling, General and Administrative expenses) that includes expenses linked to information technology, business process design, reputation enhancement and employee training. This measure of OC is employed in a cross-sectional estimation of a firm level production function - modeled with different functional specifications (Cobb-Douglas and Translog) - that measures OC contribution to firm output and profitability. Results are robust and confirm the importance of OC for firm performance.

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Livres sur le sujet "Capitale intangibile"

La ricchezza intangibile : Economia, società e capitale umano nell'Italia contemporanea. Acireale : Bonanno, 2009.

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Roth, Felix. Intangible Capital and Growth. Cham : Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-86186-5.

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Hand, John R. M., 1960- et Lev Baruch, dir. Intangible assets. Oxford : Oxford University Press, 2003.

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Corrado, Carol. Intangible capital and economic growth. Cambridge, Mass : National Bureau of Economic Research, 2006.

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Corrado, Carol. Intangible capital and economic growth. Washington, D.C : Federal Reserve Board, 2006.

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Martin, Beyerlein Michael, Beyerlein Susan T et Kennedy Frances A, dir. Collaborative capital : Creating intangible value. Amsterdam : Elsevier JAI, 2005.

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Metz, Thomas V. Selling the Intangible Company. New York : John Wiley & Sons, Ltd., 2008.

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Working capital : Intangible assets and the productivity gap. London : The Foundation, 2002.

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Atiénzar, Francisco Borrás. Capital intelectual : Visión crítica y propuestas para organizaciones cubanas. La Habana, Cuba : Editorial UH, 2015.

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Yuanhu, Tang, dir. Qi ye ren li zi ben chan quan li lun yan jiu. Shanghai : Shanghai she hui ke xue yuan chu ban she, 2003.

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Chapitres de livres sur le sujet "Capitale intangibile"

Sichel, Daniel E. « Intangible Capital ». Dans The New Palgrave Dictionary of Economics, 6620–23. London : Palgrave Macmillan UK, 2018. http://dx.doi.org/10.1057/978-1-349-95189-5_2304.

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Sichel, Daniel E. « Intangible Capital ». Dans The New Palgrave Dictionary of Economics, 1–4. London : Palgrave Macmillan UK, 2008. http://dx.doi.org/10.1057/978-1-349-95121-5_2304-1.

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Rosenberg, David. « Human Capital—Intangibles ». Dans Israel's Technology Economy, 143–63. Cham : Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-76654-6_8.

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Becker, Dieter. « Praktische Relevanz des Human Capital Managements ». Dans Intangible Assets in der Unternehmenssteuerung, 143–76. Wiesbaden : Gabler Verlag, 2005. http://dx.doi.org/10.1007/978-3-322-84566-5_4.

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Wojciechowska, Maja. « Characteristics and Analysis of Selected Intangible Organisational Resources Related to the Intellectual Capital ». Dans Intangible Organizational Resources, 55–130. London : Palgrave Macmillan UK, 2016. http://dx.doi.org/10.1057/978-1-137-58123-5_2.

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Guenther, Thomas W. « Communicating Intangible Resources for the Capital Market ». Dans Modern Concepts of the Theory of the Firm, 552–74. Berlin, Heidelberg : Springer Berlin Heidelberg, 2004. http://dx.doi.org/10.1007/978-3-662-08799-2_33.

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Black, J. Stewart. « The Rise of Intangible Assets and Human Capital ». Dans Competing for and with Human Capital, 43–62. 1 Edition. | New York : Taylor & Francis, [2019] : Productivity Press, 2019. http://dx.doi.org/10.4324/9780429284090-4.

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Chen, Fang. « Notes to Non-monetary Capital Contribution—Capital Contribution with Intangible Assets ». Dans Essential Knowledge and Legal Practices for Establishing and Operating Companies in China, 89–91. Singapore : Springer Nature Singapore, 2022. http://dx.doi.org/10.1007/978-981-19-2239-8_20.

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Tomer, John F. « Intangible Capital, Chronic Ailments, and Other Persistent Socioeconomic Problems ». Dans Integrating Human Capital with Human Development, 131–49. New York : Palgrave Macmillan US, 2016. http://dx.doi.org/10.1057/9781137456748_7.

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Roth, Felix. « Measuring Innovation : Intangible Capital Investment in the EU ». Dans Contributions to Economics, 129–39. Cham : Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-86186-5_6.

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Actes de conférences sur le sujet "Capitale intangibile"

Galabova, Lidia, et Mina Daskalova. « Intellectual capital management control systems ». Dans 11th International Scientific Conference „Business and Management 2020“. VGTU Technika, 2020. http://dx.doi.org/10.3846/bm.2020.599.

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Management control systems (MCS) are formal, information-based routines and procedures (Simon,1995) applied in strategic management practice. They are developed to help management balance thetension between organisational strategy and human behaviour. However, recent studies (Galabova, 2011;2014) have shown that along with tangible, intangible assets impact on organisational performance. Theaim of the paper is to propose a theoretical framework on how intangibles, and more specifically intellectualcapital elements: human, structural and relational capital can be embedded as a part of a contemporary managementcontrol system. To examine these, we present a literature review together with data from formerempirical studies. The paper will present a conceptual model on how human, structural and organisationalcapital could be monitored and controlled as an important part of MCSs.

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Dzemyda, Ignas, et Artûras Jurgelevièius. « The Impact Of Intangible Capital On Countries’ Sustainability During The Economical Recession ». Dans The 8th International Scientific Conference "Business and Management 2014". Vilnius, Lithuania : Vilnius Gediminas Technical University Publishing House Technika, 2014. http://dx.doi.org/10.3846/bm.2014.098.

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Milijić, Ana, et Vanja Vukojević. « INTELLECTUAL CAPITAL PERFORMANCE REPORTING MODELS ». Dans 6th International Scientific Conference ERAZ - Knowledge Based Sustainable Development. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2020. http://dx.doi.org/10.31410/eraz.2020.279.

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For a knowledge-based economy, the basic drivers of economic growth and development are the knowledge, innovation and specific skills of individuals whose „incorporation” into a product/service makes them attractive to customers in the market according to the needs of the 21st century. Thus, in the era of the knowledge economy, individuals with their knowledge, specific abilities and skills represent the basis for creating and maintaining a competitive advantage in the market. However, the traditional financial reporting model cannot fully meet the information requirements of users of 21st century financial statements due to the limited absorption of data concerning the company’s ownership of intangible resources such as knowledge, specific skills of employees and other intellectual resources. In order to fully, reliable and truthful business reporting Many companies choose to voluntarily report on non-financial performance through various reports such as the Business Report and the Notes to the Financial Statements. The aim of this paper is to present modern models of reporting on intellectual capital and to point out possible directions of their further development in the future. Also, in this paper, special emphasis is placed on segments of business assets whose balance sheet (non) coverage leads to significant differences between the book and market values of companies.

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Tokmakcioglu, Kaya, Oktay Tas et Sitki Gozlu. « Intangible Assets and Cost of Capital : An Application for a Technology Utilizing Firm ». Dans PICMET '07 - 2007 Portland International Conference on Management of Engineering & Technology. IEEE, 2007. http://dx.doi.org/10.1109/picmet.2007.4349317.

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Teixeira Ramada, Óscar. « Intellectual Capital and Measurement Methods : Some Specific Contributions from the Literature ». Dans Human Interaction and Emerging Technologies (IHIET-AI 2022) Artificial Intelligence and Future Applications. AHFE International, 2022. http://dx.doi.org/10.54941/ahfe100878.

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The goal of this paper is to see what contributions the specialized literature makes on methods of measuring the intellectual capital. It was found that they are a plethora of methods with little or no association between them that can constitute a common denominator and that allow for widespread application to any company, any activity sector and at any moment of time. Given the intangible nature of intellectual capital, ways of measuring it prove difficult to apply generically. It appears that, if a company is capital intensive even though it has fewer workers, it has more intellectual capital than one that is labor intensive and has more workers. However, the reverse is also likely to occur. Thus, more than measuring the intellectual capital, it is urgent to have a definition of it in order to move on to the phase of its measurement and general application, in reality. It is a reality far from contemporaneity, even if important progress is recognized.

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Dragićević, Rajna. « JEDAN POGLED NA REŠAVANjE PROBLEMA SRPSKOG JEZIKA U DOBA TRANZICIJE ». Dans IDENTITETSKE promene : srpski jezik i književnost u doba tranzicije. University of Kragujevac, Faculty of Edaucatin in Jagodina, 2022. http://dx.doi.org/10.46793/zip21.059d.

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The paper argues that the problems of the Serbian language in the time of transition can be solved at least partially by responsible actions of Serbian linguists within the disciplines they deal with. In conditions when other nations without any hesitation declare the Serbian tangible and intangible cultural heritage their own, Serbs can and must respond in only one way ‒ by writing capital works in which they will describe the Serbian language and provide future generations with material and evidence for an increasingly fierce struggle, whose goal will be to defend what belongs to the Serbian language and Serbian heritage. If we fail to do that, future generations will be forced to use other nations’ capital works, in which facts are often falsified.

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Sakur, Reşat. « The Relationship between Intellectual Capital and Firm Financial Performance ; An Econometric Analysis on the Banks which Processed to the BIST ». Dans International Conference on Eurasian Economies. Eurasian Economists Association, 2017. http://dx.doi.org/10.36880/c08.01883.

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Nowadays, the rapid development of information, communication and information technology increases the importance of information. The concept of knowledge management for businesses is becoming the biggest competitive element of the business and the prospect of intangible assets is steadily increasing. This situation gives priority to the concept of intellectual capital, which contributes the most to the value of the enterprises. In the literature, there are many studies on the relationship between intellectual capital concept and firm financial performance, and these studies generally focus on how intellectual capital is calculated. Human capital, structural capital and customer capital, which are the elements of the intellectual capital concept, are more prominent in the banking sector than the service producing sectors and are more evident than the company performance. The aim of our work is to examine the effect of intellectual capital on banks operating in Turkey and whose stocks are traded on the Stock Exchange Istanbul. In this context, the Intellectual Value Added Coefficient (VAIC) method developed by Ante Pulic was used to calculate the intellectual capital of the banks. In our study, the data of 13 banks under independent supervision during the period of 2009-2016 were analyzed by panel data analysis method and the relationship between intellectual capital and profitability of the banks, profitability of assets, net profit margin and equity profitability ratios were tested. As a result of the analysis made, a positive relationship was found between the intellectual capital of the banks and the financial performance.

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Milijić, Ana. « TREATMENT OF INTANGIBLE ASSET ACCORDING TO INTERNATIONAL ACCOUNTING REGULATION ». Dans 4th International Scientific Conference – EMAN 2020 – Economics and Management : How to Cope With Disrupted Times. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2020. http://dx.doi.org/10.31410/eman.2020.33.

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Rigidity of the financial reporting model in contemporary business conditions the era of the „knowledge economy” influenced the creation of significant differences between the market and book values of companies. Characteristic of enterprises in the „new” economy is the high share of knowledge and other intellectual resources in the structure of total assets, which are at the same time the basic source of competitiveness of enterprises. Given the changing habits of consumers who are inclined to buy products on the market that identify a high degree of „embedded” knowledge, companies base their business on investing in R&D and investing in various types of intellectual property and protecting them. Due to certain limitations of financial reporting when identifying and measuring intellectual resources in an enterprise, users of financial statements are unable to get a realistic picture of the value of assets and the corresponding investments when it comes to certain types of intangible assets. Blurred financial reality can lead to irrational decisions, stagnation in business and major financial crashes, which is often the practice of large companies listed on the world stock market due to the overestimation / undervaluation of their book value. The aim of this paper is to explain the treatment of intangible assets through international accounting standards concerning the identification, recognition and measurement of intellectual resources and intangible assets, to analyze their limitations and to point out possible directions for their further development in order to provide reliable and credible reporting on assets and capital of economic entities.

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Abdikeev, Niyaz. « System of Evaluation of Intellectual Capital and Intangible Assets Created on the Basis of Intellectual Property ». Dans International Conference Technology & Entrepreneurship in Digital Society. Real Economy Publishing House, 2019. http://dx.doi.org/10.17747/teds-2018-135-140.

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Mun, Johnathan, Nelson R. de Albuquerque, Choong-Yeun Liong et Abdul Razak Salleh. « Fuzzy inference systems, ASKE, knowledge value added, and Monte Carlo risk simulation for evaluating intangible human capital investments ». Dans PROCEEDINGS OF THE 20TH NATIONAL SYMPOSIUM ON MATHEMATICAL SCIENCES : Research in Mathematical Sciences : A Catalyst for Creativity and Innovation. AIP, 2013. http://dx.doi.org/10.1063/1.4801263.

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Rapports d'organisations sur le sujet "Capitale intangibile"

Bronnenberg, Bart, Jean-Pierre Dubé et Chad Syverson. Intangible Marketing Capital. Cambridge, MA : National Bureau of Economic Research, juin 2022. http://dx.doi.org/10.3386/w30145.

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McGrattan, Ellen. Intangible Capital and Measured Productivity. Cambridge, MA : National Bureau of Economic Research, mars 2017. http://dx.doi.org/10.3386/w23233.

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Fullerton, Don, et Andrew Lyon. Tax Neutrality and Intangible Capital. Cambridge, MA : National Bureau of Economic Research, novembre 1987. http://dx.doi.org/10.3386/w2430.

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Corrado, Carol, Charles Hulten et Daniel Sichel. Intangible Capital and Economic Growth. Cambridge, MA : National Bureau of Economic Research, janvier 2006. http://dx.doi.org/10.3386/w11948.

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Crouzet, Nicolas, Janice Eberly, Andrea Eisfeldt et Dimitris Papanikolaou. A Model of Intangible Capital. Cambridge, MA : National Bureau of Economic Research, août 2022. http://dx.doi.org/10.3386/w30376.

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Ewens, Michael, Ryan Peters et Sean Wang. Measuring Intangible Capital with Market Prices. Cambridge, MA : National Bureau of Economic Research, juin 2019. http://dx.doi.org/10.3386/w25960.

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Crouzet, Nicolas, et Janice Eberly. Rents and Intangible Capital : A Q+ Framework. Cambridge, MA : National Bureau of Economic Research, juillet 2021. http://dx.doi.org/10.3386/w28988.

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Cummins, Jason. A New Approach to the Valuation of Intangible Capital. Cambridge, MA : National Bureau of Economic Research, août 2003. http://dx.doi.org/10.3386/w9924.

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Hulten, Charles. Decoding Microsoft : Intangible Capital as a Source of Company Growth. Cambridge, MA : National Bureau of Economic Research, mars 2010. http://dx.doi.org/10.3386/w15799.

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Gourio, Francois, et Leena Rudanko. Can Intangible Capital Explain Cyclical Movements in the Labor Wedge ? Cambridge, MA : National Bureau of Economic Research, février 2014. http://dx.doi.org/10.3386/w19900.

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