Search Results - subject_exact:"Intellektuelles Kapital"

Intangible assets and imperfections in product and labor markets

Bartelsman, Eric J.; Dobbelaere, Sabien; Zona Mattioli, … - 2026

This paper develops a micro-founded framework linking price-cost and wage markups to intangible assets. Intangible assets, once created, are a source of firm rents. Owing to limits to enforceable ownership and the non-rival nature of knowledge, these rents can be both retained by the origin firm...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015640708

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Intangible assets and imperfections in product and labor markets

Bartelsman, Eric J.; Dobbelaere, Sabien; Zona Mattioli, … - 2026

Book / Working Paper

Intangible assets and imperfections in product and labor markets

Bartelsman, Eric J.; Dobbelaere, Sabien; Zona Mattioli, … - 2026

Book / Working Paper

Intellectual and social capital,energy, and resource rents as drivers of economic growth in Middle East and North Africa : evidence from panel ARDL analysis

Fakhreddine, Nour; Taher, Hanadi; Mourad, Abbas - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015617063

Sustainable economic dynamics in Europe : confirming the role of structural intellectual capital using PCA, panel ARDL, PSTR and SEM-PLS models

Fakhreddine, Nour; Taher, Hanadi; Mourad, Abbas - 2026

This study examines the influence of social capital, intellectual capital, resource rents, and investment capital on the economic performance of the 18 member states of the European Union from 2005 to 2022. Principal component analysis and factor analysis are employed to construct composite...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015626019

Framing a place-based investment strategy for the Upper Lee Valley

Penney, Kate; Francis, Michael; McCann, Philip; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015613455

Introducing SAFE-AI : a behavioral framework for managing ethical dilemmas in AI-driven human resource practices

Carpenter, Rob E.; Huyler, Debaro; Patole, Sanket Ramchandra - 2026

Organizations increasingly deploy artificial intelligence (AI) in human resource (HR) decision processes to improve efficiency and strategic execution, yet ethical failures persist when principles remain decoupled from everyday workflow enactment. This paper addresses AI-ethics in HR practice by...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015628094

Intangible assets and the position of European countries in global value chains

Bontadini, Filippo; Evangelista, Rinaldo; Jaccoud, Florencia - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015613959

Firm scope and innovation : the role of intangibles

Keskin, Cagin - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015593622

Managerial human capital and external mobility : a signaling perspective

Choudhury, Muntakim M.; Moliterno, Thomas P.; Eckardt, Rory - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015638557

Exploring intangible assets' contribution to capital structure in Thailand's listed companies during COVID-19

Chen, Xiaoque; Trairong Swatdikun; Pankaewta Lakkanawanit; … - 2026

This study examines whether IAS 38-recognized identifiable intangible assets (excluding goodwill) are associated with corporate leverage in Thailand, an emerging bank-dominated financial system, and whether that relationship changed after the COVID-19 shock. Panel on listed firms supports a...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015640208

Framing a place-based investment strategy for Fermanagh & Omagh

Sensier, Marianne; Hoskins, Joel; Francis, Michael; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015593916

Digital reputation risk disclosure and firm value : novel evidence using textual analysis of Saudi non‑financial listed companies

Sobehy, Khaled Muhammad Hosni; Mahjoub, Lassaad Ben; … - 2026

Current accounting standards do not allow recognition of intangible assets for indigenously created properties, resulting in a discrepancy between the book value and market value of firms operating within digital economies, where investments like cybersecurity and data governance are grossed up...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015652128

Working in an immaterial world : intangible assets and the supply and demand for skilled labour

O'Mahony, Mary; Robinson, Catherine; Vecchi, Michela - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015606076

Conceptualizing holistic capital

Naushad, Mohammad; Sulphey, M. M. - 2026

Capital is classified as tangible and is used in the production process. It is a resource or collection of resources that can be accumulated or depleted, exchanged for other forms of capital, and unequally distributed. This study proposes holistic capital (HolC) as the synergistic value derived...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015653716

Heterogeneous capital and the productivity of UK manufacturing firms

Coyle, Diane; Bournakis, Ioannis; Mei, Jen-Chung - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015606078

Beyond profit : a phenomenological exploration of Generation Z's entrepreneurial motivations and the integration of financial and social value

Saputra, Irwan Adimas Ganda; Wulandari, Siti Sri; … - 2026

Objective: This study examines how Generation Z conceptualises profit and how these perceptions shape their entrepreneurial motivations and strategies. Traditional economic theories define profit as financial gain. However, Generation Z entrepreneurs integrate social impact, innovation, and...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015636897

Framing a place-based investment strategy for South Tyneside

Sensier, Marianne; Penney, Kate; Francis, Michael; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015607614

Investment composition and growth : the role of intangible and tangible ICT capital in the EU and other economies

Filip, Marinela-Daniela; Peréz-González, Diego; … - 2026

This paper examines whether differences in the composition of investment help explain economic growth disparities in the EU and other advanced economies from 1996 to 2021. While overall investment levels in the EU and the US are broadly similar, the EU invests less in intangible and tangible ICT...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015651211

A commentary on Wolf and Stock-Homburg (2025) : robot-managers and emergent human capital resources

Moliterno, Thomas P. - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015666272

Knowledge guilds : sharing the productivity gains of AI

Viljoen, Salome; Li, Danielle; Cullen, Zoë B. - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015635293

Assessing the value of intellectual capital for competitive advantage in WIG index companies : a comparative analysis of banking and IT sectors using group methods based on ROA and market capitalization

Drzewiej, Agnieszka; Greń, Nikodem - 2026

Intellectual capital has gained prominence in the knowledge-based economy, where intangible assets are key to organizational value and competitiveness. Though always integral to business, its strategic importance has grown, particularly in innovation-driven sectors and in industries undergoing...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015666344

Verotuksen rajoilla : näkökulmia suomen korkeisiin rajaveroihin

Kuusi, Tero; Kotamäki, Mauri; Kirkko-Jaakkola, Mikael - 2026

We examine the effects of Finland's highest marginal income tax rates by integrating traditional analytical frameworks, recent empirical evidence, and dynamic macroeconomic mechanisms that shape income formation and the economy's growth potential. Based on our comprehensive assessment, the...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015667319

Green practices for environmental excellence : transforming environmental performance through green innovation and managerial environmental concern

Tan, Qingmei; Ali, Kamran; Malik, Muhammad Siddique; … - 2026

This study investigates the mediating role of green innovation in the relationship between green practices (e.g., environmental management accounting, green intellectual capital, and environmental ethics) and environmental performance, drawing on the Natural Resource-Based View (NRBV). Moreover,...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015671723

Depreciation and net capital services : how much do intangibles contribute to economic growth?

O'Mahony, Mary; Weale, Martin - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015665726

Exploring the nexus between artificial intelligence capability, multidimensional intellectual capital, and organizational agility of SMEs

Lu, Jintao; Fan, Lihua; Troise, Ciro; Bresciani, Stefano - 2026

Artificial intelligence (AI) represents a disruptive technology that is affecting the dynamics of many businesses in ways that will determine their future trajectories and potential ability to navigate uncertain environments. Recent studies have proposed the concept of AI capability (AIC) to...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015675994

Rewiring Europe's productivity framework : aligning investment, innovation, and diffusion

Ark, Bart van - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015675739

Intellectual capital of game developers listed on the main market of the Polish Stock Exchange in the years 2022-2023

Łukasik, Paweł - 2026

Objective: To determine the value of the intellectual capital of joint-stock companies from the gaming sector listed on the Warsaw Stock Exchange Main Market in the years 2022-2023. Research Design & Methods: The intellectual capital of companies in the gaming sector was calculated using three...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016061890

Eco-Innovation and firm performance : the role of circular economy investments and human capital among SMEs in Emilia-Romagna

Fontanelli, Giulia - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015677389

The powerful influence of connections : exploring the effects of wasta informal networks on human resource development in Kuwait

AlBuloushi, Nour; Al-Enzi, Abrar; AlReshaid, Faisal; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015546276

Unravelling the role of data in industrial value chains

Schneidemesser, Lea; Butollo, Florian - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015546525

EUKLEMS & INTANProd

2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015673396

Internationalisation as a boost for many firms : evidence from Germany

Frey, Rainer; Goldbach, Stefan - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015485761

Issues in intangible assets and their implications on policy in developing economies

Harada, Tetsuya; Medhora, Rohinton P.; Nozawa, Kayo - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015323568

Understanding HR attributions and creativity of SMEs employees in Colombia : a qualitative study

Gutierrez‑Gonzalez, Lisseth; Monroy, Ernesto; Morgan, … - 2025

The purpose of this study is to understand employees' attributions of human resource management (HRM) practices and how these attributions confuence with employees' creativity. We propose the concept of human resource attribution (HR attribution) as a construct that can aid in understanding...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015324559

Financialisation and intangible assets in emerging market economies : evidence from Brazil

Jibril, Halima; Kaltenbrunner, Annina; Kesidou, Effie - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015371079

Technology, capitalism, and the social contract

Stiles, Philip; Scott, Eleanor Toye; Debata, Pradeep - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015210748

Empowering SMEs innovation through intangible factors

Hidayat, Agus Syarip; Pok, Wee Ching - 2025

Due to constrained resources, small and medium-sized enterprises (SMEs) often have a low capacity to innovate. While research has focused chiefy on empowering SMEs' innovation through tangible factors, this paper explores the contribution of intangible factors towards innovation under frugality...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015271986

Screening and enhancing intellectual capital consistency : a scoping review of systematised literature reviews

Pedro, Eugenia de Matos; Leitão, João; Alves, Helena - 2025

This scoping review aimed to screen and enhance intellectual capital consistency, providing a general overview of existing systematised literature reviews of intellectual capital. This scoping review addressed five research questions: 1. How did the typology of publications, both theoretical and...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015331618

Capital structure decisions in Swedish biotechnology firms : the role of intellectual capital and innovation activities

Kimuam, Kritthana; Berggren, Björn; Faradynawati, Ida … - 2025

Biotechnology firms operate in a highly innovative and capital-intensive environment, characterized by high levels of R&D, long product development periods, significant regulations, and high levels of uncertainty. These firms rely heavily on intangible assets, such as intellectual capital and...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015338290

Pricing the audit risk of innovation : intangibles and patents

Zhang, Daqun; Deis, Donald R.; Hsu, Hsiao-Tang - 2025

The economic literature documents that the investment rate in intangible assets, including intellectual property (IP), has far outpaced that of tangible assets for several decades. In this context, our research delves into the impact of self-created intangible assets on the auditor's risk...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015338291

The intangible divide : why do so few firms invest in innovation?

Bessen, James; Wang, Xiupeng - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015339783

Retail employee turnover and turnover destinations : the role of human capital

Nilsson, Helena; Backman, Mikaela - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015193859

Bursting bubbles in a macroeconomic model

Hirano, Tomohiro; Kishi, Keiichi; Akira Toda, Alexis - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015187354

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Bursting bubbles in a macroeconomic model

Hirano, Tomohiro; Kishi, Keiichi; Akira Toda, Alexis - 2025

Book / Working Paper

The ifo Human Resources Survey

Schaller, Daria; Hennrich, Jonas; Wohlrabe, Klaus - 2025

This paper documents the methodology, content, and evolution of the ifo Human Resources (HR) Survey, a quarterly survey conducted by the ifo Institute since 2008 that targets human resource managers in German firms. While the ifo Institute’s traditional business surveys capture general...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015189925

Adoption of AI by the HR function in the civil service

Smith, Mel; Prabhakar, Guru Prakash; Nisar, Tahir M.; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015199764

"Leading" by example? : gendered language in Human Resource job adverts

Ridgway, Maranda; Oldridge, Louise; Mavin, Sharon - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015359267

Data, intangible capital and economic growth in Canada

Gu, Wulong; Allen, Rupert - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015329713

The role of time in strategic human resource management research : a review and research agenda

Boon, Cornelia Trijntje; Jiang, Kaifeng; Eckardt, Rory - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015386652

Do patent assets have a second life when startups fail? : an analysis of the redeployment likelihood and mode of transfer

Serrano, Carlos J.; Ziedonis, Rosemarie H. - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015386814

Redefying the strength between CSR and sustainable social performance through mediational role of green intellectual capital

Rehan, Muhammad Haroon; Sook Fern Yeo; Khan, Irfan Ullah; … - 2025

This study investigates the mediating role of Green Intellectual Capital (GIC) in the relationship between Corporate Social Responsibility (CSR) and Sustainable Social Performance within the context of Islamic banks in Pakistan. The population of interest comprises bank employees, including...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015393768

From commitment to sustainability : GIC's role in carbon emission mitigation

Cahyati, Ari Dewi; Lestari, Tri; Mulyasari, Windu; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015464835