Haciendo visible lo invisiblepropuesta de un modelo de conxión entre indicadores de capital intelectual y la cuenta de resultados

Referencias bibliográficas

• Appuhami, B. A. R. (2007). The usefulness of intellectual capital on investors ́ capital gains on shares: an empirical investigation of Thai banking, finance & insurance secto. International Management Review 3 (2); 14-25.
• Azofra, V.; Prieto, B., y Santidrián, A. (2003). The usefulness of a performance measurement system in the daily life of an organization. A case study. British Accounting Review 35 (4): 367- 384.
• Blanco, C.; Navarro, M., y Peña, I. (2002). Influence of knowl-edge-based intangible resources and alliances on business perfor-mance, comunicación presentada en la International Conference: The Transparent Enterprise. The Value of Intangibles, Madrid.
• Bontis, N.; Chong, W. C., y Richardson, S. (2000). Intellectual capital and business performance in Malaysian industries. Journal of Intellectual Capital 1 (1): 85-100.
• Brynjolfsson, E., y Yang, S. (1999). The intangible costs and benefits of computer investments: evidence from the financial markets, working paper, MIT Sloan School of Management, Cambridge, MA.
• Chen, M.; Cheng, S., y Hwang, Y. (2005). An empirical investi-gation of the relationship between intellectual capital and firm’s market value and financial performance. Journal of Intellectual Capital 6 (2): 159-176.
• Cleary, P. (2009). Exploring the relationship between manage-ment accounting and structural capital in a knowledge-intensive sector. Journal of Intellectual Capital 10 (1): 37-52.
• Díez, J. M.; Ochoa, M. L.; Prieto, B, y Santidrián, A. (2010). Intellectual capital and value creation in Spanish firms. Journal of Intellectual Capital 11 (3): 348-367.
• Duarte Atoche, T.; Pérez López, J. A., y Camúñez Ruiz, J. A.(2012). La relevancia de los gastos de I+D. Estudio empírico en el sector del automóvil. Revista de Contabilidad 5, 2: 257-286.
• García Zambrano, L.; García-Merino, J. D., y Rodríguez-Castellanos, A. (2012). Impacto de la Inversión en Capital Humano sobre el Valor Empresarial. Academia, Revista Latinoamericana de Administración 51: 15 -26.
• Huang, C. J., y Liu, C. J. (2005). Exploration for the relationship between innovation, IT and performance. Journal of Intellectual Capital 6 (2): 237-252.
• Huselid, M. (1995). The impact of human resource management practices on turnover, productivity and corporate financial performance. Academy of Management Journal 38 (3): 635-672.
• Jardón, C. M., y Martos, M. S. (2009). Intellectual capital and performance in wood industries of Argentina. Journal of Intellectual Capital 10 (4): 600-616.
• Kamukama, N.; Ahiauzu, A., y Ntayi, J. M. (2010). Intellectual capital and performance: Testing interaction effects. Journal of Intellectual Capital 11 (4): 554-574.
• Komnenic, B., y Pokrajcic, D. (2012). Intellectual capital and corporate performance of MNCs in Serbia. Journal of Intellectual Capital 13 (1): 106-119.
• Kujansivu, P., y Lönnqvist, A. (2007). How do investments in intellectual capital create profits? International Journal of Learning and Intellectual Capital 4 (3): 256-275.
• Lev, B., y Radhakrishnan, S. (2003). The measurement of firm-specific organization capital, working Paper 9581; http://www.nber.org/papers/w9581, (último acceso: 20 de julio de 2015); Cambridge, MA.
• Liu, D-Y.; Tseng, K-A., y Yen, S.-W. (2009). The incremental impact of intellectual capital on value creation. Journal of Intellectual Capital, 10 (2): 260-276.
• Ng, W. A. (2006). Reporting intellectual capital flow in technol-ogy-based companies: Case studies of Canadian wireless tech-nology companies. Journal of Intellectual Capital 7(4): 492-510.
• Nold, H. A. (2012). Linking knowledge processes with firm per-formance: organizational culture. Journal of Intellectual Capital13(1): 16-38.
• Peña, I. (2002). Intellectual capital and business start-up suc-cess. Journal of Intellectual Capital 3 (2): 180-198.
• Riahi-Belkaoui, A. (2003). Intellectual capital and firm performance of US multinational firms. Journal of Intellectual Capital4 (2): 215-226.
• Roos, J.; Roos, G.; Dragonetti, N., y Edvinsson, L. (2001). Capital Intelectual, Buenos Aires. Paidós.
• Sharabati, A. A.; Jawad, S. N., y Bontis, N. (2010). Intellectual capital and Business performance in the pharmaceutical sector of Jordan. Management Decision 48, 1: 105-131.
• Suraj, O. A., y Bontis, N. (2012). Managing intellectual capital in Nigerian telecommunications companies. Journal of Intellectual Capital 13 (2): 262-282.
• Tayles, M.; Pike, R. H,. y Sofian, S. (2007). Intellectual capital, management accounting practices and corporate performance. Accounting, Auditing & Accountability Journal 20 (4): 522-548.
• Tseng, C,. y Goo, J. (2005). Intellectual capital and corporate value in an emerging economy: Empirical study of Taiwanese manufacturers. R & D Management 35 (2): 187-201.
• Vicente, J. D. (2000). Inversión en intangibles y creación de valor en la industria manufacturera española. Economía Industrial332: 109-123.
• Vishnu, S., y Gupta, V. (2014). Intellectual capital and performance of pharmaceutical firms in India. Journal of Intellectual Capital 15 (1):.83-99.
• Welbourne, T. M., y Pardo del Val, M. (2009). Relational capital: strategic advantage for small and medium-size enterprises (SMEs) through negociation and collaboration. Group Decision and Negociation 18 : 4 8 3 - 4 9 7.
• Wu, Y-C. J., y Chou, Y. H. (2009). A new look at logistics business performance: intellectual capital perspective. The International Journal of Logistics Management 18, (1): 41-63