[PDF] Top 20 Intellectual capital disclosure: the Portuguese case
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Intellectual capital disclosure: the Portuguese case
... into the factors for voluntary disclosure of information on intellectual capital could have important policy ...of the factors that can explain practices of voluntary disclosure ... See full document
18
Intellectual capital and profitability: a firm value approach in the European companies
... stakeholder capital, as subsets of organizatio nal and structural capital, ...that the accounting treatment (recognition and disclosure) of intangible affect the firms’ future returns, ... See full document
9
The effects of intellectual capital on financial performance: A case study of petrochemical and pharmaceutical firms
... that intellectual capital (IC) represent basic assets, which guarantee the success of any ...society. Intellectual assets increase productivity and efficiency, which influence positively on ... See full document
6
A survey on relationship between intellectual capital and organizational innovation: A case study of banking industry
... investigated the relationship between human resource management (HRM) practices and organizational social capital (OSC) and the moderating impacts of industrial ...and the relationship was ... See full document
4
Validation of the intellectual capital scale of nursing services
... Through the analysis of the correlation between the items, individually, with each of the constructs of the scale, we are able to state that the highest correlation value is ... See full document
9
The evolution of the intellectual capital concept and measurement
... directing the effort of their teams outwards. In any case, businesses have a long tradition of ownership and with labor exploration, while cultivating relationships as a means of obtaining competitive ... See full document
20
Demography, labour force and migration: trends, prospects and policy implications in Portugal
... to the issue of the joint optimization exercise referred to above, it is important to note that the “instruments” are not independent from each other and cannot be treated as ...in the ... See full document
43
GFIC 2019: proceedings of the 2nd Global Forum of Intellectual Capital
... when the applicant is a HEI; 1,9 when the patent is jointly owned by a HEI and a company), in which domestic patents have a weight similar to the Chinese universities selected in ARWU ranking top ... See full document
272
Managing intellectual capital: the MIC matrix
... of the strategies generally do not use the other ...or the other choice, but rather a case of ...during the early stages of the new product development process, a firm may be ... See full document
13
The Relationship between Intellectual Capital and Income Smoothing and Stock Returns (Case in Medical Companies)
... [r] ... See full document
15
A study on the effects of intellectual capital efficiency on economic performance
... that the efficiency of structural capital mainted a positive impact on the performance of the ...between intellectual capital and performance of the ...a case study ... See full document
8
FORMATION OF ENTERPRISE INTELLECTUAL CAPITAL IN CONTEXT OF RESOURCE THEORY
... clarify the controversial relation- ship between the terms "capability" and ...First, the capability can be associ- ated with one of the functional areas of management (eg, the ... See full document
6
EUROPEAN ACCOUNTING AND MANAGEMENT REVIEW
... to the content analysis of the webpages through the application of an innovative index of disclosure based on the European models Intellectus and InCas, built specifically to analyze ... See full document
18
Online Disclosure of Intellectual Capital An Analysis of the Iberian Banks
... examines the relationship between women on corporate boards and their companies’ financial performance in the United States (Catalyst, ...2007). The study “Women ...rather the lack of evidence ... See full document
112
INTELLECTUAL CAPITAL REPORTING AND DISCLOSURE IN THE ANNUAL REPORTS OF ROMANIAN MANUFACTURING LISTED COMPANIES" THEORETICAL FRAMEWORK
... and the ways in which these generate value for a company and affect performance have been the subject of theoretical and practical speculations in economic literature in past ...On the other hand, ... See full document
9
Intellectual capital: Concepts, components and indicators: A literature review
... as the most important contributor to justify the value difference between market value and book value of many organizations (Beattie & Thomson, 2007; Bozbura et ...2009). The intellectual ... See full document
16
O relato da informação financeira de responsabilidade social como contributo para a
... that the accounting presents social, environmental and other information diluted with the rest of the financial information of the business, in addition it may not be on an exclusive map, ... See full document
22
INTELLECTUAL CAPITAL AS A GENERATING SOURCE OF MODERNIZATION AND INNOVATION
... substantiates the idea that intellectual capital while forming is aimed to the implementation of upgrades and innovations to the work of economic entities to actively improve their ... See full document
16
Nível de disclosure e custo de capital próprio no mercado brasileiro
... de disclosure obrigatório são exógenos, e considere se as firmas irão fornecer disclosure voluntário para reduzir assimetria de ...o disclosure obrigatório pode ter qualidade suficientemente alta ... See full document
114
A relação entre o nível voluntário de transparência e o custo de capital próprio das empresas brasileiras não-financeiras.
... de disclosure da empresa e o custo do capital próprio no ano seguinte ao da publicação do relatório anual da ...de disclosure obtido com as informações publicadas no relatório anual do ano t e o ... See full document
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