Dragomir, Voicu-Dan - In: International Journal of Financial Studies : open … 12 (2024) 1, pp. 1-23
proportion of structural capital (intangible assets, excluding goodwill) is a negative factor for company profitability in the … technology and healthcare sectors. There is no indication that a more intense use of intangible assets and more investments in R … proportion of intangible assets, as reported in financial statements, is possibly related to inefficiencies in the management of …