Intellectual Capital Efficiency and Corporate Performance: Some Empirical Evidence

Domenico Celenza, Marco Lacchini and Fabrizio Rossi

Chapter Chapter 6 in Management, Valuation, and Risk for Human Capital and Human Assets, 2014, pp 161-188 from Palgrave Macmillan

Abstract: Abstract In recent decades, the vision of the company has changed considerably. Recent studies have attributed vital importance to knowledge management (Trequattrini, 2008) and intellectual capital reporting (ICR) as drivers for the creation of firm value (Skandia, 1998). The importance of the interaction between physical assets and intellectual capital could contribute to two basic explanations: not only does the value of the firm depend on tangible and financial capital, but the efficiency of equity markets also depends on the efficiency of the intellectual capital employed.

Keywords: Human Capital; Stock Market; Structural Capital; Intellectual Capital; Corporate Performance (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-137-35572-0_7

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DOI: 10.1057/9781137355720_7

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