Creando valor mediante la aplicación de modelos de capital intelectual

  1. Valentín Azofra Palenzuela 1
  2. Magda-Lizet Ochoa Hernández 2
  3. Begoña Prieto Moreno 3
  4. Alicia Santidrián Arroyo 3
  1. 1 Universidad de Valladolid, España
  2. 2 Universidad Autónoma de Tamaulipas, México
  3. 3 Universidad de Burgos, España
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Revista:
Innovar: revista de ciencias administrativas y sociales

ISSN: 0121-5051

Ano de publicación: 2017

Volume: 27

Número: 65

Páxinas: 25-38

Tipo: Artigo

DOI: 10.15446/INNOVAR.V27N65.64887 DIALNET GOOGLE SCHOLAR lock_openAcceso aberto editor

Outras publicacións en: Innovar: revista de ciencias administrativas y sociales

Resumo

The major contribution of this work is to provide new evidence to the explanatory literature on intellectual capital models that connects these models with the creation of business value. This study also relates the adoption level of intellectual capital models in a sample of Spanish companies with their annual financial statements under a long-term perspective. Results indicate that companies with higher adoption levels of such models report better value creation indexes: productivity (sales and benefit per employee), increase in sales and intellectual capital efficiency (ICE).

Fonte de datos: Dialnet