Perception du capital immatériel par le marché financier français

Yosra Bejar ()
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Yosra Bejar: IMT-BS - DEFI - Département Droit, Économie et Finances - TEM - Télécom Ecole de Management - IMT - Institut Mines-Télécom [Paris] - IMT-BS - Institut Mines-Télécom Business School - IMT - Institut Mines-Télécom [Paris], CEMANTIC - Centre d'Études et de recherches en Management et TIC - TEM - Télécom Ecole de Management - IMT - Institut Mines-Télécom [Paris]

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Abstract: The aim of this article is to contribute further evidence to the understanding of the intellectual capital perception from a financial market perspective. Using a sample survey methodology, we propose a new conceptualization of the "intellectual capital". This conceptualization support precedent literature and emphasizes the role of managerial competences and firm knowledge based on their activities and environment.

Keywords: Intellectual capital; Sample survey methodology; Financial analysts; Portfolio managers; Capital immatériel; Analystes; Gérants de portefeuilles; Marchés; Enquête d'opinion (search for similar items in EconPapers)
Date: 2008
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Published in International Journal of Information Sciences for Decision Making, 2008, 33, pp.4 - 18

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-02509284

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