Paugam, Luc; Casta, Jean-François - Université Paris-Dauphine (Paris IX) - 2010
Regarding the decline of book-to-market ratio, resulting from a very imperfect recognition of intangible capital, this … paper aims to examine the foundation of organization capital measurement. By using the rule of representation (Ijiri, 1975 …), which indicates a lack of isomorphism between the combinatory nature of organization capital — as highlighted in the …