التفاصيل البيبلوغرافية
| العنوان: |
RELATIONSHIP BETWEEN INVESTMENTS IN INTELLECTUAL CAPITAL AND TOTAL BOOK VALUE. |
| Alternate Title: |
VEZA IZMEĐU INVESTICIJA U INTELEKTUALNI KAPITAL I KNJIGOVODSTVENE VREDNOSTI. |
| المؤلفون: |
Petković, Miloš1 mpetkovic@singidunum.ac.rs, Đorđević, Milica1 |
| المصدر: |
European Journal of Applied Economics. Oct2023, Vol. 20 Issue 2, p12-28. 17p. |
| مصطلحات موضوعية: |
*INTELLECTUAL capital, *BOOK value, *HUMAN capital, *FINANCIAL databases, *CORPORATION reports, SCIENTIFIC literature, SCIENCE in literature |
| مصطلحات جغرافية: |
FRANCE |
| Abstract (English): |
In this paper the contribution of intellectual capital components in the overall intellectual capital value is investigated. This paper adopted quantitative statistical methods Lambda phase measurement and Shapley’s value on the sample of 498 French companies in the period of 2008 to 2016 in order to estimate the highest and lowest contributions of intellectual capital components. For the purpose of the study, the official financial information from the companies’ annual reports were taken from the financial database “Point Risk”. The paper concentrates on two out of three intellectual capital components: structural and customer capital components. By the Shapley’s value final result, the greatest importance has the customer capital component, which represents company’s commercial activities with the coefficient of 0.29911. On the other side, the lowest importance has the structural capital component that represents value coming from research and development expenses with the coefficient of 0.07463 This study contributes to the management sciences literature by examining distribution of contribution of two intellectual capital components in the annual reports of French companies. [ABSTRACT FROM AUTHOR] |
| Abstract (Bosnian): |
Istraživački rad teži empirijskom istraživanju veze između investicija u intelektualni kapital i knjigovodstvene vrednosti francuskih farmaceutskih kompanija. Višestruke regresione analize su primenjene na 36 francuskih farmaceutskih kompanija u periodu od 2008 do 2016. Istraživački modeli istražuju proces transformacije troškova u konkretne vrednosti imovine prihvaćene i prepoznate po važećim računovodstvenim standardima. Investicije u strukturalnu komponentu intelektualnog kapital utiče negativno, sa koeficijentom od -0.00374. Sa druge strane, investicije u ljudsku komponentu i eksternu komponentu intelektualnog kapitala utiču pozitivno, sa koeficijentima 0.861388 i 0.077 respektivno. Istraživački uzorak, kao i nedostatak dostupnih finansijskih informacija o troškovima istraživanja i razvoja i marketinga u finansijskim izveštajima predstavljaju dva najveća ograničenja rada. Rezultati potvrđuju da francuske farmaceutske kompanije transformišu dugoročne investicije u intelektualni kapital u vrednosti imovine. [ABSTRACT FROM AUTHOR] |
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| قاعدة البيانات: |
Business Source Index |