Metrika

  • citati u SCIndeksu: 0
  • citati u CrossRef-u:0
  • citati u Google Scholaru:[]
  • posete u poslednjih 30 dana:19
  • preuzimanja u poslednjih 30 dana:10

Sadržaj

članak: 2 od 15  
Back povratak na rezultate
2021, vol. 18, br. 1, str. 1-14
Merenje raspodele doprinosa komponenata intelektualnog kapitala - francuski kontekst
Univerzitet Singidunum, Beograd

e-adresampetkovic@singidunum.ac.rs
Projekat:
The first author is supported by the project on Artificial Intelligence ATLAS (grant No. 6524105) by the Science Fund of the Republic Serbia.

Ključne reči: distribucija; komponente intelektualnog kapitala; doprinos; monotona mera; Šeplijeva vrednost
Sažetak
U ovom radu istražuje se doprinos komponenata intelektualnog kapitala ukupnoj vrednosti intelektualnog kapitala. Ovaj rad je usvojio kvantitativne statističke metode merenja Lambda faze i Šeplijevu vrednost na uzorku od 498 francuskih kompanija u periodu od 2008. do 2016. godine kako bi se procenili najvec'i i najmanji doprinos komponenata intelektualnog kapitala. Za potrebe ovog istraživanja, zvanične finansijske informacije iz godišnjih izveštaja kompanija preuzete su iz finansijske baze podataka "Point Risk". Rad se fokusira na dve od tri komponente intelektualnog kapitala: strukturne komponente i komponente kapitala kupaca. Krajnjim rezultatom Šeplijeve vrednosti, komponenta kapitala kupaca, koja predstavlja komercijalne aktivnosti kompanije sa koeficijentom 0,29911, smatra se najvažnijom. Sa druge strane, najmanji značaj ima komponenta strukturnog kapitala koja predstavlja vrednost koja proizlazi iz troškova istraživanja i razvoja sa koeficijentom 0,07463. Ovo istraživanje doprinosi literaturi o naukama o menadžmentu ispitivanjem raspodele doprinosa dve komponente intelektualnog kapitala u godišnjim izveštajima francuskih kompanija.
Reference
Belo, F., Lin, X., Vitorino, M.A. (2014) Brand capital and firm value. Review of Economic Dynamics, 17(1): 150-169
Chang, W.S. (2013) Are R&D and intellectual property rights related to the firms' financial performance? The perspectives on intellectual capital. International Journal of Technology, Policy and Management, 13(3): 245-260
Chu, S.K.W., Chan, K.H., Yu, K.Y., Ng, H.T., Wong, W.K. (2011) An Empirical Study of the Impact of Intellectual Capital on Business Performance. Journal of Information & Knowledge Management, 10(01): 11-21
Ciprian, G.G., Valentin, R., Mădălina, G.I.A., Lucia, V.V.M. (2012) From Visible to Hidden Intangible Assets. Procedia - Social and Behavioral Sciences, 62: 682-688
Corrado, C., Haskel, J., Jona-Lasinio, C., Iommi, M. (2012) Intangible Capital and Growth in Advanced Economies: Measurement Methods and Comparative Results. IZA Discussion Paper, 6733-6733
Díaz-Fernández, C.M., González-Rodríguez, R.M., Simonetti, B. (2015) Top management team's intellectual capital and firm performance. European Management Journal, 33(5): 322-331
Díez, J.M., Ochoa, M.L., Prieto, B.M., Santidrián, A. (2010) Intellectual capital and value creation in Spanish firms. Journal of Intellectual Capital, 11(3): 348-367
Dumay, J.C. (2012) Grand theories as barriers to using IC concepts. Journal of Intellectual Capital, 13(1): 4-15
Francis, J., Schipper, K. (1999) Have Financial Statements Lost Their Relevance?. Journal of Accounting Research, 37(2): 319-352
Garanina, T., Pavlova, J. (2011) Intangible Assets and Value Creation of a Company: Russian and UK Evidence. u: Turner G., Minnone C. [ur.] European Conference on Intellectual Capital, Nicosia, Cyprus: University of Nicosia, 165-175
García-Zambrano, L., Rodríguez-Castellanos, A., García-Merino, J.D. (2018) Impact of investments in training and advertising on the market value relevance of a company's intangibles: The effect of the economic crisis in Spain. European Research on Management and Business Economics, 24(1), 27-32
Grabisch, M. (2016) Set Functions, Games and Capacities in Decision Making. Heidelberg, Germany: Springer International Publishing
Hashim, M.J., Osman, I., Alhabshi, S.M. (2015) Effect of Intellectual Capital on Organizational Performance. Procedia - Social and Behavioral Sciences, 211: 207-214
Hudson, W.J. (1993) Intellectual Capital: How to Build It, Enhance It, Use It. New York: John Wiley & Sons
Jensen, M., Potočnik, K., Chaudhry, S. (2020) A mixed-methods study of CEO transformational leadership and firm performance. European Management Journal, 38(6): 836-845
Lopez, J.I., Olivella, V. (2018) The importance of intangible capital for the transmission of financial shocks. Review of Economic Dynamics, 30: 223-238
Maditinos, D., Chatzoudes, D., Tsairidis, C., Theriou, G. (2011) The impact of intellectual capital on firms' market value and financial performance. Journal of Intellectual Capital, 12(1): 132-151
Marr, B., Moustaghfir, K. (2005) Defining intellectual capital: A three-dimensional approach. Management Decision, 43(9): 1114-1128
Martínez-Torres, M.R. (2006) A procedure to design a structural and measurement model of Intellectual Capital: An exploratory study. Information & Management, 43(5): 617-626
Mcgrattan, E.R. (2020) Intangible capital and measured productivity. Review of Economic Dynamics, 37: S147-S166
Mehralian, G., Rasekh, H.R., Akhavan, P., Sadeh, M.R. (2012) The Impact of Intellectual Capital Efficiency on Market Value: An Empirical Study from Iranian Pharmaceutical Companies. Journal of Intellectual Capital, 13(1): 138-158
Miles, J. (2011) Análisis del Capital Intelectual de las pequeñas y medianas empresas uruguayas y su impacto en los resultados. [Dostoral dissertation]
Molodchik, A.M., Shakina, A.E., Bykova, A.A. (2012) Intellectual Capital Transformation Evaluating Model. Journal of Intellectual Capital, 13(4): 444-461
Mura, M., Lettieri, E., Spiller, N., Radaelli, G. (2012) Intellectual Capital and Innovative Work Behaviour: Opening the Black Box. International Journal of Engineering Business Management, 4(39), 1-10
Ognjanović, J. (2017) Relations of intellectual capital components in hotel companies. Industrija, vol. 45, br. 2, str. 181-196
Pap, E. (1995) Null-Additive Set Functions. Heidelberg, Germany: Springer Netherlands
Piekkola, H. (2011) Intangible capital: The key to growth in Europe. Intereconomics, 46(4): 222-228
Pucci, T., Simoni, C., Zanni, L. (2015) Measuring the relationship between marketing assets, intellectual capital and firm performance. Journal of Management & Governance, 19(3): 589-616
Radivojević, V., Kahrović, E., Krstić, M. (2019) Population skills as an indicator of European countries' competitiveness in the modern economy. Vojno delo, vol. 71, br. 5, str. 105-116
Rodriguez-Castellanos, A., Garcia-Merino, J.D., Garcia-Zambrano, L. (2011) Organisational Knowledge, Intangible Resources and Business Performance. Journal of Knowledge Management Practice, 12(2): 1-11
Sharabati, A.A., Naji, J.S., Bontis, N. (2010) Intellectual capital and business performance in the pharmaceutical sector of Jordan. Management Decision, 48(1): 105-131
Singla, H.K. (2020) Does VAIC affect the profitability and value of real estate and infrastructure firms in India? A panel data investigation. Journal of Intellectual Capital, 21(3): 309-331
Soewarno, N., Tjahjadi, B. (2020) Measures that matter: An empirical investigation of intellectual capital and financial performance of banking firms in Indonesia. Journal of Intellectual Capital, 21(6): 1085-1106
Sumedrea, S. (2013) Intellectual Capital and Firm Performance: A Dynamic Relationship in Crisis Time. Procedia - Economics and Finance, 6, 137-144
Sydler, R., Haefliger, S., Pruksa, R. (2014) Measuring intellectual capital with financial figures: Can we predict firm profitability?. European Management Journal, 32(2): 244-259
Tanideh, S. (2013) Relationship between innovation capital and intellectual capital with value and financial performance. Life Science, 10(10s): 251-254
Torra, V., Narukawa, Y., Sugeno, M. (2014) Non-Additive Measures. Heidelberg, Germany: Springer International Publishing
Ulubeyli, S., Yorulmaz, D. (2019) Intellectual capital based reputation for market internationalization: The case of engineering consultancy firms. Journal of Intellectual Capital, 21(1): 40-61
Wang, Z., Klir, G.J. (2009) Generalized Measure Theory. New York: Springer US
Zéghal, D., Maaloul, A. (2011) The accounting treatment of intangibles: A critical review of the literature. Accounting Forum, 35(4), 262-274
 

O članku

jezik rada: engleski
vrsta rada: izvorni naučni članak
DOI: 10.5937/EJAE18-28628
primljen: 01.10.2020.
revidiran: 23.11.2020.
prihvaćen: 21.12.2020.
objavljen u SCIndeksu: 23.04.2021.
metod recenzije: dvostruko anoniman
Creative Commons License 4.0