Évaluation du capital intellectuel par des indices de notation, profitabilité et performances financières des entreprises

Alan Fustec

Innovations, 2016, vol. n° 51, issue 3, 125-146

Abstract: This work assumes that the assessment of intellectual capital by the rating system developed as part of the Thesaurus-Bercy method (2011) is a good indicator of a firm?s value, meaning that it is correlated to its economic performance and financial health. To test this hypothesis we have built an econometric procedure on a sample of sixty companies, showing that the rating of the intellectual capital can account for economic profitability and corporate financial health. Our results show that when measuring intellectual capital by means of the rating variables we verify the conclusions made by the literature, namely, a positive effect of intellectual capital on two performance indicators : profitability and financial health. We conclude that the rating methodology used is economically relevant. JEL Codes: O34

Keywords: intellectual capital; immaterial capital; rating; economic profitability; financial performance (search for similar items in EconPapers)
JEL-codes: O34 (search for similar items in EconPapers)
Date: 2016
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