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  • Search: subject_exact:"Immaterielle Werte"
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Year of publication
Subject
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Immaterielle Werte 4,762 Intangible assets 4,739 Immaterielle Güter 679 Intangible goods 677 Wissensmanagement 568 Knowledge management 556 Firm performance 536 Unternehmenserfolg 536 Humankapital 518 Human capital 513 Theorie 379 Innovation 377 intellectual capital 377 Theory 374 USA 314 Deutschland 309 United States 308 Intellectual capital 301 Germany 292 Performance measurement 251 Performance-Messung 251 Innovationsmanagement 244 Innovation management 241 IFRS 231 Corporate disclosure 229 Unternehmenspublizität 229 Bilanzielle Bewertung 226 Accounting valuation 225 Immaterialgüterrechte 221 Intellectual property rights 220 Investition 218 Investment 216 Betriebliche Wertschöpfung 199 Value creation 199 KMU 197 SME 196 Messung 192 Measurement 189 Multinationales Unternehmen 184 Transnational corporation 179
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Online availability
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Free 1,294 Undetermined 1,094
Type of publication
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Article 3,059 Book / Working Paper 1,729 Journal 7
Type of publication (narrower categories)
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Article in journal 2,434 Aufsatz in Zeitschrift 2,434 Aufsatz im Buch 604 Book section 604 Graue Literatur 437 Non-commercial literature 437 Working Paper 386 Arbeitspapier 374 Hochschulschrift 156 Thesis 119 Collection of articles of several authors 107 Sammelwerk 107 Case study 64 Fallstudie 64 Aufsatzsammlung 46 Conference paper 28 Konferenzbeitrag 28 Amtsdruckschrift 26 Government document 26 Konferenzschrift 23 Mehrbändiges Werk 12 Multi-volume publication 12 Dissertation u.a. Prüfungsschriften 11 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 Handbook 6 Handbuch 6 Bibliografie enthalten 5 Bibliography included 5 Elektronischer Datenträger 3 Lehrbuch 3 Research Report 3
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Language
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English 4,207 German 527 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 36 Haskel, Jonathan 31 Abeysekera, Indra 30 Edvinsson, Leif 28 McGrattan, Ellen R. 23 Corrado, Carol 21 Guthrie, James P. 21 Lev, Baruch 21 Dumay, John 19 Prescott, Edward C. 19 Shakina, Elena 19 Hulten, Charles R. 18 Miyagawa, Tsutomu 18 Ordóñez de Pablos, Patricia 18 Grimaldi, Michele 17 Lin, Yeh-Yun 17 Roos, Göran 17 Schiuma, Giovanni 17 Bounfour, Ahmed 16 Erickson, G. Scott 15 Jona-Lasinio, Cécilia 15 Roth, Felix 15 Madhani, Pankaj M. 14 Moser, Ulrich 14 Nielsen, Christian 14 Veltri, Stefania 14 Bhasin, Madan Lal 13 Kadyrzhanova, Dalida 13 Rothberg, Helen N. 13 Sichel, Daniel E. 13 Wulf, Inge 13 Günther, Thomas 12 Kianto, Aino 12 Kweh, Qian Long 12 Muhammad Khalique 12 Möller, Klaus 12 Ratnovski, Lev 12 Chen, Jeffrey 11 Cricelli, Livio 11 Eberly, Janice C. 11
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Institution
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National Bureau of Economic Research 31 IGI Global 7 OECD 7 Springer Fachmedien Wiesbaden 5 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 WCLFrankturter Tax-Gespräche - Immaterielle Werte als Zentrale Komponente Internationaler Steuerstrategien <2017, Frankfurt am Main> 2 Akademia Ekonomiczna Imienia Oskara Langego we Wrocławiu 1 Annual International Research Conference of Symbiosis Institute of Management Studies <12., 2021, Online> 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 Eberhard Karls Universität Tübingen 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
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Published in...
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International journal of learning and intellectual capital : IJLIC 145 Journal of intellectual capital 72 Knowledge management research & practice : KMRP 41 International journal of learning and intellectual capital 40 NBER working paper series 31 Working paper / National Bureau of Economic Research, Inc. 25 Journal of business research : JBR 24 Management decision : MD 23 NBER Working Paper 23 Journal of information & knowledge management : JIKM 22 Journal of human resource costing & accounting : JHRCA 21 Journal of knowledge management 21 Measuring business excellence : the journal of organizational performance management 20 Technological forecasting & social change : an international journal 19 KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS 18 Critical perspectives on accounting : an international journal for social and organizational accountability 17 Knowledge and process management : the journal of corporate transformation ; the official journal of the Institute of Business Process Re-engineering 17 RIETI discussion paper / Research Institute of Economy, Trade and Industry 17 Discussion paper 15 Immaterielle Vermögenswerte : Bewertung, Berichterstattung und Kommunikation 15 International journal of technology management : IJTM 15 Journal of management & governance 15 Managing knowledge assets and business value creation in organizations : measures and dynamics 15 Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales 14 Amfiteatru economic : an economic and business research periodical 14 Identifying, measuring, and valuing knowledge-based intangible assets : new perspectives 14 International journal of accounting, auditing and performance evaluation : IJAAPE 14 Perspectives on intellectual capital 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 ethics : JOBE 13 Knowledge management research & practice : KMRP ; an official journal of the OR Society 13 Controlling : Zeitschrift für erfolgsorientierte Unternehmenssteuerung 12 International journal of intellectual property management : IJIPM 12 Review of quantitative finance and accounting 12 International journal of economics and financial issues : IJEFI 11 Journal of Asian finance, economics and business : JAFEB 11 Journal of business economics and management 11 Springer eBook Collection 11 Strategic intellectual capital management in multinational organizations : sustainability and successful implications 11
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Source
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ECONIS (ZBW) 4,756 USB Cologne (EcoSocSci) 19 EconStor 17 OLC EcoSci 3
Showing 1 - 50 of 4,795
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How important is intangible assets for the global value chain in the EU-15 and CEE region
Durcova, Julia; Pekarcik, Marek - In: Montenegrin journal of economics 19 (2023) 1, pp. 173-184
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Strapped for cash: the role of financial constraints for innovating firms
Boler, Esther Ann; Moxnes, Andreas; Ulltveit-Moe, … - 2023
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Intellectual capital and technology as factors of career success : role of income inequality
Lasisi, Taiwo Temitope; Lazareva, Elena I.; Abramyan, Gor A. - In: Economies : open access journal 11 (2023) 2, pp. 1-18
The United Nations Sustainable Development Goals (UNSDGs) elaborately promote "sustained, inclusive, and sustainable economic growth, full and productive employment, and decent work for all" (Goal 8: SDGs). Considering that there has not been any cross-country comparison of the role of...
Persistent link: https://ebtypo.dmz1.zbw/10013567845
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Capital deaccumulation and the large persistent effects of financial crises
Knowles, Matthew - 2023
In a panel of OECD and emerging economies, I find that recessions are associated with larger initial drops in investment and more persistent drops in output if they occur simultaneously with banking crises. Furthermore, the banking crises that are followed by more persistent output slumps are...
Persistent link: https://ebtypo.dmz1.zbw/10013572034
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Coding for intangible competitive advantage : mapping the distribution and characteristics of software-developing firms in the Swedish economy
Andersson, Martin; Kusetogullari, Anna; Wernberg, Joakim - In: Industry and innovation 30 (2023) 1, pp. 17-41
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The role of audit committee characteristics and I.C. performance on I.C. disclosure : evidence from the Indonesian banking sector
Mawardi, Wisnu; Muharam, Harjum; Haryanto, Mulyo - In: Economies : open access journal 11 (2023) 1, pp. 1-17
This study aims to analyze the influence of audit committee characteristics and intellectual capital performance on intellectual capital disclosure. Characteristics of the audit used in this research are the size of the audit committee, the Number of audit committee meetings, and the financial...
Persistent link: https://ebtypo.dmz1.zbw/10013500883
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Intellectual capital disclosure and its determinants in healthcare organisations : evidence from Italy
Nicolò, Giuseppe; Ferullo, Diana; Aversano, Natalia; … - In: International journal of public sector management 36 (2023) 1, pp. 20-45
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AI-powered information and Big Data : current regulations and ways forward in IFRS reporting
Leitner-Hanetseder, Susanne; Lehner, Othmar M. - In: Journal of applied accounting research 24 (2023) 2, pp. 282-298
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Genesis of an innovation-based entrepreneurial ecosystem : exploring the role of intellectual capital
Marinelli, Luca; Bartoloni, Sara; Pascucci, Federica; … - In: Journal of intellectual capital 24 (2023) 1, pp. 10-34
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FinTech ecosystem as influencer of young entrepreneurial intentions : empirical findings from Tunisia
Festa, Giuseppe; Elbahri, Sihem; Cuomo, Maria Teresa; … - In: Journal of intellectual capital 24 (2023) 1, pp. 205-226
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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...
Persistent link: https://ebtypo.dmz1.zbw/10013427650
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Accounting for intangible assets : suggested solutions
Barker, Richard; Lennard, Andrew; Penman, Stephen H.; … - In: Accounting and business research 52 (2022) 6, pp. 601-630
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Discussion of "accounting for intangible assets: suggested solutions"
Hellman, Niclas - In: Accounting and business research 52 (2022) 6, pp. 631-640
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The quest towards obtaining a competitive advantage in organizations through managing the human capital
Wilson, Nikaela; Vuksanović, Iva - In: Economic analysis : EA 55 (2022) 2, pp. 31-48
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Creative industries as a mechanism of creative economy and strategic communications
Kovpak, Viktoriia; Lebid, Nataliia - In: Baltic Journal of Economic Studies 8 (2022) 4, pp. 102-109
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The characteristics and role of intangible capital in Central-Eastern Europe, the Balkans and in the Mediterranean : editorial
Lončarski, Igor; Marc, Mojca - In: Economic and business review : EBR 24 (2022) 3, pp. 141-142
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Intangible assets and their impact on economic performance
Bavdaž, Mojca; Caloghirou, Yannis; Dimitrić, Mira; … - In: Economic and business review : EBR 24 (2022) 3, pp. 143-151
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Intangibles and Participation in Global Value Chains in the EU : evidence from the GLOBALINTO input-output intangibles database
Dimas, Petros; Stamopoulos, Dimitrios; Tsakanikas, Aggelos - In: Economic and business review : EBR 24 (2022) 3, pp. 152-160
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The role of human capital investments in business excellence of Croatian companies
Tadić, Ivana; Barać, Željana Aljinović - In: Economic and business review : EBR 24 (2022) 3, pp. 161-170
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The impact of intangible capital on the productivity of small firms
Kostevc, Črt; Redek, Tjaša - In: Economic and business review : EBR 24 (2022) 3, pp. 171-186
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Intellectual capital disclosure and corporate governance : empirical evidence from a cross country that offering Islamic bank services
Syaima' Adznan; Zulkarnain Muhamad Sori; Shamsher … - In: Asian journal of accounting & governance 18 (2022), pp. 147-164
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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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Factors influencing investments into human resources to support company performance
Šebestová, Jarmila; 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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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...
Persistent link: https://ebtypo.dmz1.zbw/10012814931
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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...
Persistent link: https://ebtypo.dmz1.zbw/10012818069
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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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Structural change within versus across firms : evidence from the United States
Ding, Xiang; Fort, Teresa C.; Redding, Stephen; Schott, … - 2022
Persistent link: https://ebtypo.dmz1.zbw/10013206940
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An investigation of mediator roles and the effects of learning organization approach and intellectual capital on organizational ambidexterity and organizations’ entrepreneurial ori...
Sağlam, Mehmet Hakan; İyigün, Necla Öykü - In: Istanbul business research 51 (2022) 1, pp. 1-23
In this study, it is aimed to investigate mediator roles and the effect of a learning organization approach and intellectual capital on organizational ambidexterity and entrepreneurial orientation for the service and production sectors. Snowball and judgemental sampling was used and an online...
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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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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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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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The value of social capital for the success of SPAC IPOs
Haniffa, Roszaini; Hudaib, Mohammad; Nawaz, Tasawar - In: International Journal of Financial Studies : open … 10 (2022) 2, pp. 1-15
This paper explores the role of social capital in contributing to the success of a new breed of organizations known as "blank check companies" or special purpose acquisition companies (SPACs) that are set up solely to target and acquire listed companies as a fast-track route to gain listing...
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Exploring the effect of intellectual capital management on innovativeness in a R&D institute
Dinu, Elena - In: Management dynamics in the knowledge economy 10 (2022) 3/37, pp. 225-238
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Fast as a gazelle : young firms gaining from educational diversity
Eklund, Carita; Criekingen, Kristof van - In: Industry and innovation 29 (2022) 8, pp. 927-947
Persistent link: https://ebtypo.dmz1.zbw/10013426301
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Tacit contributions and roles of senior researchers : experiences of a multinational company
Pérez Villa, Walter; Pérez-Ezcurdia, Amaya; Vigil … - In: Administrative Sciences : open access journal 12 (2022) 4, pp. 1-18
One of the concerns of innovation-dependent organisations is that the gradual increase in the average age of their employees might affect their creativity and innovation rates, leading to losses in competitiveness. The purpose of this paper was to deepen the identification and understanding of...
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Intellectual capital of technology-based incubators
Rodrigues, M. Carolina Martins; Barbosa, Raul Pommer; … - In: Administrative Sciences : open access journal 12 (2022) 4, pp. 1-14
The objective of this work is to evaluate the associations between the intellectual capital of technology-based incubators in the sustainability of incubated companies located in Portugal. For this purpose, the methodological strategy employed was the survey, and to test the hypotheses the...
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Rent appropriation in global value chains : the past, present, and future of intangible assets
Buckley, Peter J.; Strange, Roger; Timmer, Marcel; … - In: Global strategy journal 12 (2022) 4, pp. 679-696
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Do intangible assets stimulate firm performance? : empirical evidence from Vietnamese agriculture, forestry and fishery small- and medium-sized enterprises
Tuan Nguyen-Anh; Hoang Duc Chin; Linh Nguyen-Thi-Thuy; … - In: Journal of innovation & knowledge : JIK 7 (2022) 3, pp. 1-14
Innovation and intangible asset (IA) management have not received adequate attention amongst labour- and capital-intensive sectors. This study investigates the effect of IAs on firms' performance and the internal and external determinants of firms' IA development amongst small- and medium-sized...
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Mapping the conceptual structure of intellectual capital research : a co-word analysis
Faraji, Omid; Asiaei, Kaveh; Rezaee, Zabihollah; … - In: Journal of innovation & knowledge : JIK 7 (2022) 3, pp. 1-19
This bibliometric study aims to map the conceptual structure of intellectual capital (IC) research between 1975 and 2020 using co-word analysis and social network analysis drawing upon the Web of Science database. The results show that 12,310 documents have been published from 1975 to 2020. From...
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Organized labour and R&D : evidence from Italy
Cetrulo, Armanda; Cirillo, Valeria; Landini, Fabio - 2022
This paper investigates the impact of firm-level collective bargaining on firms' investment in intangible assets and, specifically R&D. While standard hold-up theories predict a negative effect of organized labour on intangible investments, the inclusion of pay-for-performance schemes in...
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Economies of scale : the rationale behind the multinationality-performance enigma
Eckert, Stefan; Koppe, Max; Burkatzki, Eckhard; … - In: Management international review : MIR ; journal of … 62 (2022) 5, pp. 681-710
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Regional headquarters and foreign direct investment
Gil-Pareja, Salvador; Llorca-Vivero, Rafael; Paniagua, Jordi - In: Review of international economics 30 (2022) 4, pp. 1288-1310
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Intangible assets management and digital transformation : evidence from intellectual property rights-intensive industries
Trequattrini, Raffaele; Lardo, Alessandra; Cuozzo, Benedetta - In: Meditari accountancy research 30 (2022) 4, pp. 989-1006
Persistent link: https://ebtypo.dmz1.zbw/10013330682
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Role of profitability, business risk, and intellectual capital in iIncreasing firm value
Pangestuti, Dewi Cahyani; Muktiyanto, Ali; Geraldina, Ira; … - In: Journal of Indonesian economy & business 37 (2022) 3, pp. 311-338
Persistent link: https://ebtypo.dmz1.zbw/10013457733
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The value of intangible capital
Eberly, Janice C. - In: NBER reporter online (2022) 3, pp. 16-19
Persistent link: https://ebtypo.dmz1.zbw/10013459199
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Structural change within versus across firms : evidence from the United States
Ding, Xiang; Fort, Teresa C.; Redding, Stephen; Schott, … - 2022
Persistent link: https://ebtypo.dmz1.zbw/10013270447
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Complexity is never simple : intangible intensity and analyst accuracy
Ferrer, Elena; Santamaría Aquilué, Rafael; Suárez, Nuria - In: Business research quarterly : BRQ 25 (2022) 2, pp. 143-172
We examine the relationship between intangible intensity and the accuracy of analyst forecasts. Using an international sample of 2,200 firms during 2000-2016, we show that analyst accuracy decreases significantly when intangible intensity grows. In exploring the determinants of this effect, we...
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