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Year of publication
Subject
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Immaterielle Werte 4,049 Intangible assets 4,027 USA 917 United States 912 Immaterielle Güter 542 Intangible goods 540 Theorie 470 Theory 465 Wissensmanagement 436 Knowledge management 425 Firm performance 411 Unternehmenserfolg 411 Humankapital 361 Human capital 358 Immaterialgüterrechte 317 Intellectual property rights 316 Innovation 310 intellectual capital 299 Deutschland 297 Germany 281 Bilanzielle Bewertung 224 Accounting valuation 223 Intellectual capital 211 IFRS 207 Welt 193 World 193 Corporate disclosure 186 Unternehmenspublizität 186 Investition 182 Investment 180 Productivity 168 Produktivität 165 KMU 163 SME 162 Economic growth 157 Wirtschaftswachstum 157 Innovationsmanagement 143 Innovation management 140 Knowledge 136 Wissen 134
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Online availability
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Free 1,103 Undetermined 750
Type of publication
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Article 2,598 Book / Working Paper 1,474 Journal 10
Type of publication (narrower categories)
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Article in journal 2,013 Aufsatz in Zeitschrift 2,013 Aufsatz im Buch 570 Book section 570 Graue Literatur 387 Non-commercial literature 387 Working Paper 333 Arbeitspapier 322 Hochschulschrift 153 Thesis 119 Collection of articles of several authors 101 Sammelwerk 101 Case study 64 Fallstudie 64 Aufsatzsammlung 41 Amtsdruckschrift 24 Government document 24 Conference paper 20 Konferenzbeitrag 20 Konferenzschrift 19 Mehrbändiges Werk 12 Multi-volume publication 12 Dissertation u.a. Prüfungsschriften 11 Commentary 10 Kommentar 10 Collection of articles written by one author 9 Conference proceedings 9 Reprint 9 Sammlung 9 Glossar enthalten 8 Glossary included 8 Ratgeber 7 Systematic review 7 Übersichtsarbeit 7 Guidebook 6 Bibliografie enthalten 5 Bibliography included 5 Handbook 5 Handbuch 5 Elektronischer Datenträger 3
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Language
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English 3,500 German 520 Russian 16 French 15 Polish 13 Spanish 7 Italian 5 Undetermined 3 Czech 2 Norwegian 2 Valencian 1 Croatian 1 Dutch 1 Slovenian 1 Serbian 1 Swedish 1 Ukrainian 1
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Author
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Bontis, Nick 30 Edvinsson, Leif 29 Abeysekera, Indra 25 Haskel, Jonathan 25 Corrado, Carol 18 Miyagawa, Tsutomu 18 Lev, Baruch 17 Lin, Yeh-Yun 17 Shakina, Elena 17 Dumay, John 16 Hulten, Charles R. 16 Grimaldi, Michele 15 Guthrie, James P. 15 McGrattan, Ellen R. 15 Ordóñez de Pablos, Patricia 15 Roos, Göran 15 Roth, Felix 15 Erickson, G. Scott 14 Madhani, Pankaj M. 14 Moser, Ulrich 14 Bounfour, Ahmed 13 Wulf, Inge 13 Günther, Thomas 12 Jona-Lasinio, Cécilia 12 Muhammad Khalique 12 Möller, Klaus 12 Nielsen, Christian 12 Prescott, Edward C. 12 Rothberg, Helen N. 12 Veltri, Stefania 12 Bhasin, Madan Lal 11 Chen, Jeffrey 11 Hamilton, Kirk 11 Peneder, Michael 11 Roslender, Robin 11 Schiuma, Giovanni 11 Sichel, Daniel E. 11 Webster, Elizabeth 11 Beding, Tord 10 Cricelli, Livio 10
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Institution
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National Bureau of Economic Research 29 IGI Global 6 OECD 6 Springer Fachmedien Wiesbaden 4 Erasmus Research Institute of Management 3 Internationale Vereinigung für Steuerrecht 3 Otto-Friedrich-Universität Bamberg 3 Edward Elgar Publishing 2 Europäische Kommission / Gemeinsame Forschungsstelle 2 Europäische Kommission / Generaldirektion Unternehmen 2 International Accounting Standards Committee 2 Nomos Verlagsgesellschaft 2 Oesterreichische Nationalbank 2 VAWW - Verlag für angewandte Wirtschaftswissenschaften UG 2 Akademia Ekonomiczna Imienia Oskara Langego we Wrocławiu 1 Australien / Productivity Commission 1 Bergische Universität Wuppertal 1 Books on Demand GmbH <Norderstedt> 1 Bundesvereinigung der Deutschen Arbeitgeberverbände 1 Centre for Business Performance <London> 1 Conference on Intangible Assets and the Competitiveness of the European Economy <1999, Louvain-la-Neuve> 1 Conference on Research in Income and Wealth 1 Dalʹnevostočnyj Meždunarodnyj Ėkonomičeskij Forum <3, 2008, Chabarowsk> 1 Deutschland / Bundesministerium für Wirtschaft und Arbeit 1 ESPERA <Veranstaltung> <6., 2019, Bukarest> 1 ESWiD - Evangelischer Bundesverband für Immobilienwesen in Wissenschaft und Praxis 1 Economisch Instituut voor het Midden- en Kleinbedrijf 1 Eric Cuvillier <Firma> 1 Erich-Schmidt-Verlag <Berlin> 1 European Conference on Intellectual Capital <2, 2010, Lissabon> 1 Europäische Kommission / Gruppe Hochrangiger Experten 1 Europäische Kommission / High Level Expert Group on RICARDIS 1 Europäische Kommission / Unit Open Co-ordination of Research Policies 1 Fachhochschule Jena / Fachbereich Betriebswirtschaft 1 Fachtagung Das Rechnungswesen im Konzern <6, 2001, Frankfurt, Main> 1 Fachverlag für Wirtschafts- und Steuerrecht Schäffer <Stuttgart> 1 Fjordkonferansen <4., 2016, Loen> 1 Friedrich-Schiller-Universität Jena 1 Fördergesellschaft Marketing an der Universität Augsburg 1 Gottfried Wilhelm Leibniz Universität Hannover 1
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Published in...
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International journal of learning and intellectual capital : IJLIC 141 Knowledge management research & practice : KMRP 38 NBER working paper series 29 Working paper / National Bureau of Economic Research, Inc. 27 Journal of information & knowledge management : JIKM 22 International journal of learning and intellectual capital 21 Management decision : MD 21 Journal of human resource costing & accounting : JHRCA 20 Measuring business excellence : the journal of organizational performance management 20 KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS 18 Journal of intellectual capital 17 Journal of knowledge management 17 Critical perspectives on accounting : an international journal for social and organizational accountability 16 Knowledge and process management : the journal of corporate transformation ; the official journal of the Institute of Business Process Re-engineering 16 RIETI discussion paper / Research Institute of Economy, Trade and Industry 16 Immaterielle Vermögenswerte : Bewertung, Berichterstattung und Kommunikation 15 Managing knowledge assets and business value creation in organizations : measures and dynamics 15 Identifying, measuring, and valuing knowledge-based intangible assets : new perspectives 14 International journal of accounting, auditing and performance evaluation : IJAAPE 14 The review of income and wealth : journal of the International Association for Research in Income and Wealth 14 European research studies 13 Journal of business research : JBR 13 Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales 12 Controlling : Zeitschrift für erfolgsorientierte Unternehmenssteuerung 12 International journal of economics and financial issues : IJEFI 12 International journal of intellectual property management : IJIPM 12 Journal of business ethics : JOBE 12 Journal of management & governance 12 NBER Working Paper 12 Review of quantitative finance and accounting 12 Technological forecasting & social change : an international journal 12 Amfiteatru economic : an economic and business research periodical 11 Intangibles in competition and cooperation : Euro-Asian perspectives 11 International journal of innovation management 11 International journal of technology management : IJTM 11 Strategic intellectual capital management in multinational organizations : sustainability and successful implications 11 The service industries journal 11 SpringerBriefs in economics 10 Wissensbilanzen im Mittelstand : Kapitalmarktkommunikation, Immaterielle Werte, Lageberichterstattung, Integrated Reporting, XBRL 10 ZEW discussion papers 10
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Source
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ECONIS (ZBW) 4,044 USB Cologne (EcoSocSci) 19 EconStor 16 OLC EcoSci 3
Showing 1 - 50 of 4,082
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Measuring the intangible economy to address policy challenges
Le Mouel, Marie - 2022
European economies exhibit the so-called 'productivity puzzle, whereby investments' in digital technologies and intangible assets have not delivered the hoped-for productivity gains. Explanations for this puzzle lie in the unequal ability of companies to make use of these technologies, and...
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The rule of law and investment in intangible capital : evidence for the EU-16, 1996-2017
Roth, Felix - 2022
This paper analyses the relationship between the rule of law (RoL) and intangible capital investment by businesses within a sample of 16 European countries, over the period from 1996 to 2017. Studies on the effects of RoL on intangible capital investment are scarce, hence, the relevance of...
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Meta-choices in ranking knowledge-based organizations
Daraio, Cinzia; Iazzolino, Gianpaolo; Laise, Domenico; … - In: Management decision 60 (2022) 4, pp. 995-1016
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The impact of intellectual capital in organizational innovation : case study at Kuwait Petroleum Corporation (KPC)
Almutirat, Hanan Ali - In: Review of economics and political science : REPS 7 (2022) 1, pp. 34-55
Purpose The purpose of this paper is to study the relationship between intellectual capital and organizational innovation in Kuwait Petroleum Corporation (KPC) through a case study at KPC on the employees of the corporation (The study population was 2,180 respondents and the sample size was 335...
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Consideration of intellectual property insurance essence
Kyazim, Panar - In: Technology audit and production reserves 1 (2022) 4/63, pp. 12-15
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A bank's intellectual capital and its importance in building competitiveness on the example of Polish listed banks
Anielak-Sobczak, Karolina - In: Ekonomia i prawo 21 (2022) 1, pp. 5-24
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Is Ireland the most intangible intensive economy in Europe? : a growth accounting perspective
Kostarakos, Ilias; McQuinn, Kieran; Varthalitis, Petros - 2022
Assessing the contribution of intangible investment to growth is a challenging and complex task for any country. However, it has become increasingly difficult to determine both the exact magnitude of economic performance and its composition in the case of the Irish economy. This is mainly due to...
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Intellectual capital efficiency and bank performance : evidence from islamic banks
Aziz Ur Rehman; Aslam, Ejaz; Anam Iqbal - In: Borsa Istanbul Review 22 (2022) 1, pp. 113-121
The purpose of this study is to shed light on the extent of intellectual capital efficiency (ICE) and the relationship of its three components (human capital efficiency, structural capital efficiency, and relational capital efficiency) with Islamic banking performance (in terms of return on...
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Towards a conceptual definition of intangible Olympic legacy
Girginov, Vassil; Preuß, Holger - In: International journal of event and festival management 13 (2022) 1, pp. 1-17
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The effect of knowledge sharing on ambidextrous innovation : triadic intellectual capital as a mediator
Zhang, Zhenyang; Wang, Xinyuan; Chun, Dongphil - In: Journal of open innovation : technology, market, and … 8 (2022) 1, pp. 1-21
There is no doubt that the primary reason that firms encourage knowledge sharing is to drive innovation. As nutrients for innovation, what role do the different elements of intellectual capital play in this relationship? When we consider the ambidexterity of enterprise innovation - exploratory...
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Does engaging in global market orientation strategy affect HEIs' performance? : the mediating roles of intellectual capital readiness and open innovation
Tjahjadi, Bambang; Soewarno, Noorlailie; Jermias, Johnny; … - In: Journal of open innovation : technology, market, and … 8 (2022) 1, pp. 1-18
This study aims to examine the effect of global market orientation strategy on the performance of Indonesian Higher Education Institutions. Furthermore, it investigates whether this relationship is mediated by intellectual capital readiness and open innovation. This is a quantitative study...
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Social capital, intellectual capital, and audit fee : conflicting evidence from Iran
Tarighi, Hossein; Salehi, Mahdi; Moradi, Mahdi; Zimon, … - In: Economies : open access journal 10 (2022) 2, pp. 1-42
In the current study, we investigate the impacts of social capital (SC) and intellectual capital (IC) on audit fees among the companies listed on the Tehran Stock Exchange (TSE). Since the criteria for the norms and the networks are extremely correlated, we used a principal component analysis...
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Managerial ability and intellectual capital disclosure
Rajabalizadeh, Javad; Oradi, Javad - In: Asian review of accounting 30 (2022) 1, pp. 59-76
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Cross-region comparison intellectual capital and its impact on Islamic banks performance
Prasojo, Prasojo; Yadiati, Winwin; Fitrijanti, Tettet; … - In: Economies : open access journal 10 (2022) 3, pp. 1-15
This paper uses the value-added intellectual coefficient (VAIC) to assess the performance of Islamic banks (IBs) by measuring return on assets (ROA) and income from financing Islamic banks (IFIB). The model tests the relationship between intellectual capital (IC) and IB performance in various...
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Intellectual capital factors at work in Dominican firms : understanding their influence
Gómez-Valenzuela, Víctor - In: Journal of innovation and entrepreneurship : JIE 11 (2022), pp. 1-24
From an empirical-based perspective, this paper explores the influence of intellectual capital factors on the performance of firms in the Dominican Republic. A Likert scale from one to seven was used to capture firms' sensitivity to human, structural and relational capital factors. An...
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Intangible capital and labor productivity growth : revisiting the evidence : an update
Roth, Felix - 2022
This contribution analyzes the impact of intangible capital on labor productivity growth across countries at the aggregate and sectoral levels by employing an econometric growth-accounting approach. First, our results show that intangible capital deepening accounts for around 50 percent of labor...
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Does intellectual capital efficiency explain corporate social responsibility engagement-firm performance relationship? : evidence from environmental, social and governance performa...
Shahzad, Faisal; Baig, Mushahid Hussain; Ur Rehman, Ijaz; … - In: Borsa Istanbul Review 22 (2022) 2, pp. 295-305
This paper examines the effect of corporate social responsibility on firm performance by accounting for the role of Intellectual capital efficiency as a mechanism underlying Corporate Social Responsibility (CSR)- firm performance association. In this study, we consider 2132 US companies and...
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Factors influencing investments into human resources to support company performance
Popescu, Cristina Raluca - In: Journal of risk and financial management : JRFM 15 (2022) 1, pp. 1-13
Human resources are very important in a business; however, the return on investment in human resources is longer than in fixed assets, so entrepreneurs frequently consider how much to actually invest. This article, based on primary research, examines the motivations for investment when a 20%...
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Reflections on complementarities in capital formation & production : tangible & intangible assets across Europe
Thum-Thysen, Anna; Voigt, Peter; Weiss, Christoph - 2021
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Sovereign risk and intangible investment
Deng, Minjie; Liu, Chang - 2021
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Assessment of the level of Green Intellectual Capital development : Polish enterprises case study
Bombiak, Edyta - In: European research studies 24 (2021) 1, pp. 1139-1156
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The role of leadership in corporate social responsibility as a manifestation of organization's intellectual capital : a conceptual framework
Barcik, Agnieszka; Małysiak, Justyna; Dziwiński, Piotr; … - In: European research studies 24 (2021) 1, pp. 708-726
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The long-run investment effect of taxation in OECD countries
Madsen, Jakob Brøchner; Minniti, Antonio; Venturini, … - 2021
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Patterns in global value chains integration, technology and employment structures in Europe : country and sectoral evidence
Bontadini, Filippo; Evangelista, Rinaldo; Meliciani, … - 2021
This paper provides empirical evidence on the relationship between patterns of integration in global value chains (GVCs), the ‘quality’ of such integration in terms of technological capabilities and the structure of employment in European countries and sectors. We study employment shares in...
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Intellectual capital, isomorphic forces and internal controls over financial reporting in Ugandan microfinance institutions
Kabuye, Frank; Alinda, Kassim; Bugambiro, Nicholas; … - In: Cogent business & management 8 (2021) 1, pp. 1-23
The purpose of this study is to examine the role of intellectual capital and isomorphic forces in strengthening internal controls over financial reporting (ICFR) in microfinance institutions (MFIs). This study is cross-sectional and correlational. Data were collected through a questionnaire...
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Effect of IT capability and intangible IT resources on sustainable competitive advantage : exploring moderating and mediating effect of IT flexibility and core competency
Lahcene Makhloufi; Noorulsadiqin Azbiya Yaacob; … - In: Cogent business & management 8 (2021) 1, pp. 1-23
The purpose of this research is (1) to examine the integration impact of IT assets (e.g., intangible IT resources, IT capability, and IT flexibility) on core competency, and (2) to explore the mediating effect of core competency on the relationship between IT assets and sustainable competitive...
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Intellectual capital change management in the construction industry : the case of an inter-organisational collaboration
Vale, José; Barbosa, Nádia; Bertuzi, Rui; Bandeira, … - In: Journal of open innovation : technology, market, and … 7 (2021) 3, pp. 1-16
Nowadays, due to the complexity of the relationships with external entities, along with the importance that traditional media and the innovative social media have in creating competitive advantages, it is necessary for companies to collaborate in order to create Intellectual Capital (IC)....
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A multidimensional view of intellectual capital : the impact on innovation performance
Ali, Mostafa A.; Hussin, Nazimah; Haddad, Hossam; … - In: Journal of open innovation : technology, market, and … 7 (2021) 4, pp. 1-25
The current economic trend worldwide is for an industrial economy based on tangible assets to convert into a non-tangible economy based on intellectual capital. Lately, a multidimensional view of intellectual capital and its implications on innovation performance have generated renewed research...
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Artificial intelligence and productivity : an intangible assets approach
Corrado, Carol; Haskel, Jonathan; Jona-Lasinio, Cécilia - In: Oxford review of economic policy 37 (2021) 3, pp. 435-458
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Asymmetries in global value chain integration, technology and employment structures in Europe : country and sectoral evidence
Bontadini, Filippo; Evangelista, Rinaldo; Meliciani, … - 2021
This paper provides empirical evidence on the complex role played by technology in affecting the relationship between the participation of EU countries and industries in Global Value Chains (GVCs) and their employment structure over the period 2000-2014. The empirical analysis is based on...
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Gender diversity on board of directors and intellectual capital disclosure in Indonesia
Herli, Mohammad; Tjahjadi, Bambang; Hafidhah, Hafidhah - In: Journal of Asian finance, economics and business : JAFEB 8 (2021) 1, pp. 135-144
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The role of intellectual capital in the development of financial technology in the new normal period in Indonesia
Hariyono, Anwar; Tjahjadi, Bambang - In: Journal of Asian finance, economics and business : JAFEB 8 (2021) 1, pp. 217-224
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The influence of intellectual capital elements on company performance
Ekaningrum, Yulliana - In: Journal of Asian finance, economics and business : JAFEB 8 (2021) 1, pp. 257-269
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Innovation through patents and intangible assets : effects on growth and profitability of European companies
Bagna, Emanuel; Cotta Ramusino, Enrico; Denicolai, Stefano - In: Journal of open innovation : technology, market, and … 7 (2021) 4, pp. 1-19
Innovation is widely considered one of the most important drivers for firm growth in the contemporary economy. However, the 'elusive' as well as heterogeneous nature of innovation has generated a lively debate among scholars with regards to the best metrics to capture its features and effects....
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Regions and trademarks : research opportunities and policy insights from leveraging trademarks in regional innovation studies
Castaldi, Carolina; Mendonça, Sandro - 2021
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Financial performance mediates the relationship of intellectual capital to firm value in Indonesian banking companies
Hermawan, Sigit; Rokhmania, Nisfatur; Rahayu, Ruci Arizanda - In: International Journal of Research in Business and … 10 (2021) 6, pp. 181-188
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Intellectual capital, and knowledge processes for organizational innovativeness across industries: the case of Poland : the full version of a study published in JIC
Kucharska, Wioleta - 2021
Purpose: This study aims to present the overview of intellectual capital creation micro-mechanisms concerning formal and informal knowledge processes. The organizational culture, transformational leadership, and innovativeness are also included in the investigation as ascendants and consequences...
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The intellectual capital and its impact on the sustainable development of the SML-sized enterprises in Poland
Gross-Gołacka, Elwira; Kusterka-Jefmańska, Marta; … - In: European research studies 24 (2021) 2B, pp. 410-429
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Capital and growth
Villanueva, Delano Segundo - In: Bulletin of monetary economics and banking 24 (2021) 2, pp. 285-312
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Sweat equity in U.S. private business
Bhandari, Anmol; McGrattan, Ellen R. - 2021 - Revised January 2021
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Intellectual capital and bank risk in Vietnam : a quantile regression approach
Nguyen, Dat T.; Le, Tu D. Q.; Ho, Tin H. - In: Journal of risk and financial management : JRFM 14 (2021) 1/27, pp. 1-15
This study empirically presents evidence of nonlinearity and heterogeneity relation between intellectual capital and risk-taking for the Vietnamese banking system. We used quantile regression methods on a data set of 30 Vietnamese banks from 2007 to 2019. The results showed that bank insolvency...
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Does intangible asset intensity increase profit-shifting opportunities of multinationals?
Crotti, Roberto - 2021
This paper studies how intangible asset intensity affects multinationals' profitshifting behavior. Intangible assets reduce the cost of booking profits in low-tax jurisdictions, independently from where profits are generated. Consequently they can be instrumental to implementing tax-avoidance...
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Intangible capital and firm-level productivity : evidence from Germany
Roth, Felix; Sen, Ali; Rammer, Christian - 2021
This paper analyses the impact of intangible capital on firm-level productivity for Germany using panel data from the Community Innovation Survey for the time period 2006 to 2018. Our paper presents three novel results. First, we find a highly significant positive relationship between intangible...
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The impact of bank loan terms on intangible investment in Europe
Segol, Matthieu; Kolev, Atanas; Maurin, Laurent - 2021
Firm investment, Intangible assets, Loan terms, Credit constraint, Survey data, Instrumental variable approachUsing European firm-level data from a new survey, the EIBIS, we document the effect of bank loan terms on investment in intangible assets of non-financial corporations. We show that...
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Nexus between intellectual capital and financial performance : an investigation of Chinese manufacturing industry
Xu, Jian; Liu, Feng - In: Journal of business economics and management 22 (2021) 1, pp. 217-235
How to manage financial performance through the utilization of intellectual capital (IC) is an important issue in the knowledge economy. The objective of this study is to investigate the impact of IC on financial performance for manufacturing listed companies in the Chinese context. Financial...
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Intellectual capital and high-tech firms' financing choices in the European context : a panel data analysis
Sardo, Filipe; Serrasqueiro, Zélia - In: Quantitative finance and economics 5 (2021) 1, pp. 1-18
Persistent link: https://ebtypo.dmz1.zbw/10012586920
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Intellectual capital and knowledge management research towards value creation : from the past to the future
Abeysekera, Indra - In: Journal of risk and financial management : JRFM 14 (2021) 6, pp. 1-18
Over the past decade, the body of literature on intellectual capital and knowledge management has grown exponentially, responding to the growing knowledge-based and digital economy. This article reviews the concepts and applications proposed at the initial stages of the launch of these two...
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Blackbox optimization
Audet, Charles - 2021
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Intellectual capital and its disclosure on firm value : evidence of Indonesian banking industries
Putra, I Nyoman Wijana Asmara; Ratnadi, Ni Made Dwi - In: International journal of finance & banking studies : JJFBS 10 (2021) 1, pp. 86-95
Persistent link: https://ebtypo.dmz1.zbw/10012588627
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Intellectual capital investments and company's profitability : French context
Petković, Miloš; Đorđević, Milica - In: Economic analysis : EA 54 (2021) 1, pp. 104-117
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