Have a personal or library account? Click to login
The need for rethinking the model of assessing value in the digital economy context Cover

The need for rethinking the model of assessing value in the digital economy context

Open Access
|Jul 2020

References

  1. Pulic, A. (2000). VAICTM–an accounting tool for IC management. <em>International Journal of Technology Management, 20</em>, 702–714.
  2. Amouzesh, N. (2011). Sustainable growth rate and firm performance: evidence from Iran stock exchange. <em>International Journal of Business and Social Science, 2</em>(23), 249–255.
  3. Andrews, D., &amp; de Serres, A. (2012). <em>Intangible assets, resource allocation and growth: A framework for analysis.</em> Working Pap, OECD, Economic Department.
  4. Augier, M., &amp; Teece, D. (2005). An economic perspective on intellectual capital. In B. Marr (Ed.), <em>In Perspective on Intellectual Capital: Multidisciplinary Insight into Management, Measurement, and Reporting. 1th Ed</em>, pp. 3–27. Oxford: Elsevier Inc.<dgdoi:pub-id xmlns:dgdoi="http://degruyter.com/resources/doi-from-crossref" pub-id-type="doi"><a href="https://doi.org/10.1016/B978-0-7506-7799-8.50006-1" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">10.1016/B978-0-7506-7799-8.50006-1</a></dgdoi:pub-id>
  5. Barney, J. (1991). Firm resources and sustained competitive advantage. <em>Journal of Management, 17</em>, 99-120.<dgdoi:pub-id xmlns:dgdoi="http://degruyter.com/resources/doi-from-crossref" pub-id-type="doi"><a href="https://doi.org/10.1177/014920639101700108" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">10.1177/014920639101700108</a></dgdoi:pub-id>
  6. Bontis, N. (2001). Assessing knowledge assets: A review of the models used to measure intellectual capital. <em>International Journal of Management Reviews, 3</em>(1), 41-60.<dgdoi:pub-id xmlns:dgdoi="http://degruyter.com/resources/doi-from-crossref" pub-id-type="doi"><a href="https://doi.org/10.1111/1468-2370.00053" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">10.1111/1468-2370.00053</a></dgdoi:pub-id>
  7. Bratianu, C., &amp; Bejinaru, R. (2019). The theory of knowledge fields: a thermodynamics approach. <em>Systems,</em> 7(2), 20, 1-12.<dgdoi:pub-id xmlns:dgdoi="http://degruyter.com/resources/doi-from-crossref" pub-id-type="doi"><a href="https://doi.org/10.3390/systems7020020" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">10.3390/systems7020020</a></dgdoi:pub-id>
  8. Bratianu, C., &amp; Bejinaru, R. (2020). Knowledge dynamics: a thermodynamics approach. <em>Kybernetes,</em> 49(1), 6-21.<dgdoi:pub-id xmlns:dgdoi="http://degruyter.com/resources/doi-from-crossref" pub-id-type="doi"><a href="https://doi.org/10.1108/K-02-2019-0122" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">10.1108/K-02-2019-0122</a></dgdoi:pub-id>
  9. Chauvin, K., &amp; Hirschey, M. (1993). Advertising, R&amp;D expenditures and the market value of the firm. <em>Finance Mangement, 22</em>, 128–140.<dgdoi:pub-id xmlns:dgdoi="http://degruyter.com/resources/doi-from-crossref" pub-id-type="doi"><a href="https://doi.org/10.2307/3665583" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">10.2307/3665583</a></dgdoi:pub-id>
  10. Chin, C., Lee, P., Chi, H., &amp; Anandarajan, A. (2006). Patent citation, R&amp;D spillover, and Tobin’s Q: Evidence from Taiwan semiconductor industry. <em>Review of Quantitative Finance and Accounting, 26</em>, 67-84.<dgdoi:pub-id xmlns:dgdoi="http://degruyter.com/resources/doi-from-crossref" pub-id-type="doi"><a href="https://doi.org/10.1007/s11156-006-7034-1" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">10.1007/s11156-006-7034-1</a></dgdoi:pub-id>
  11. Churchill, N., &amp; Mullins, J. (2001). How fast can your company afford to grow. <em>Harvard Business Review, 79</em>(5), 135–143.
  12. Demartini, C., &amp; Trucco, S. (2016). Does intellectual capital disclosure matter for audit risk? Evidence from the UK and Italy. <em>Sustainability, 8</em>, 867-774.<dgdoi:pub-id xmlns:dgdoi="http://degruyter.com/resources/doi-from-crossref" pub-id-type="doi"><a href="https://doi.org/10.3390/su8090867" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">10.3390/su8090867</a></dgdoi:pub-id>
  13. Demir, K., &amp; Tolga, I. (n.d.). A sustainable growth rate metric based on R&amp;D experience for government R&amp;D organizations. <em>Journal Of Global Strategic Management, 8</em>(2), 27-37.<dgdoi:pub-id xmlns:dgdoi="http://degruyter.com/resources/doi-from-crossref" pub-id-type="doi"><a href="https://doi.org/10.20460/JGSM.2014815639" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">10.20460/JGSM.2014815639</a></dgdoi:pub-id>
  14. Denicoali, S., Zucchella, A., &amp; Strange, R. (2014). Knowledge assets and firm international performance. <em>International Business Review, 23</em>, 55-62.<dgdoi:pub-id xmlns:dgdoi="http://degruyter.com/resources/doi-from-crossref" pub-id-type="doi"><a href="https://doi.org/10.1016/j.ibusrev.2013.08.004" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">10.1016/j.ibusrev.2013.08.004</a></dgdoi:pub-id>
  15. Dettori, B., Marrocu, E., &amp; Paci, R. (2012). Total factor productivity, intangible assets and spatial dependence in the European regions. <em>Regional Studies, 46</em>, 1401–1416.<dgdoi:pub-id xmlns:dgdoi="http://degruyter.com/resources/doi-from-crossref" pub-id-type="doi"><a href="https://doi.org/10.1080/00343404.2010.529288" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">10.1080/00343404.2010.529288</a></dgdoi:pub-id>
  16. Edvinsson, L., &amp; Malone, M. (1997). <em>ntellectual Capital: Realizing Your Company’s True Value by Finding Its Hidden Brainpower.</em> New York, USA: Harper Business.
  17. Fındık, D., &amp; Ocak, M. (2019). <em>Gender diversity and independency: Threat or opportunity in managing innovative property?</em> (Vol. 1th ed). (H. Dinçe, &amp; S. Yüksel, Eds.) Hershey, PA, USA: IGI Global.
  18. Firer, S., &amp; Williams, M. (2003). Intellectual capital and traditional measures of corporate performance. <em>Journal of Intellectual Capital, 4</em>, 348–360.<dgdoi:pub-id xmlns:dgdoi="http://degruyter.com/resources/doi-from-crossref" pub-id-type="doi"><a href="https://doi.org/10.1108/14691930310487806" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">10.1108/14691930310487806</a></dgdoi:pub-id>
  19. Fonseka, M., Ramos, C., &amp; Tian, G. (2012). he most appropriate sustainable growth rate model for managers and researchers. <em>Journal of Applied Business Research, 28</em>(3), 481–500.<dgdoi:pub-id xmlns:dgdoi="http://degruyter.com/resources/doi-from-crossref" pub-id-type="doi"><a href="https://doi.org/10.19030/jabr.v28i3.6963" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">10.19030/jabr.v28i3.6963</a></dgdoi:pub-id>
  20. Fukao, K., Hamagata, S., Miyagawa, T., &amp; Tonogi, K. (2009). Intangible investment in Japan: Measurement and contribution to economic growth. <em>Review of Income and Wealth, 55</em>, 717–736.<dgdoi:pub-id xmlns:dgdoi="http://degruyter.com/resources/doi-from-crossref" pub-id-type="doi"><a href="https://doi.org/10.1111/j.1475-4991.2009.00345.x" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">10.1111/j.1475-4991.2009.00345.x</a></dgdoi:pub-id>
  21. Gardberg, N., &amp; Fombrun, C. (2006). Corporate citizenship: Creating assets across institutional environments. <em>Academic Management Review, 31</em>, 329–346.<dgdoi:pub-id xmlns:dgdoi="http://degruyter.com/resources/doi-from-crossref" pub-id-type="doi"><a href="https://doi.org/10.5465/amr.2006.20208684" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">10.5465/amr.2006.20208684</a></dgdoi:pub-id>
  22. Hamman, W. (1996). Sustainable growth: A cash flow model. <em>Investment Analysts Journal, 43</em>, 57-61.<dgdoi:pub-id xmlns:dgdoi="http://degruyter.com/resources/doi-from-crossref" pub-id-type="doi"><a href="https://doi.org/10.1080/10293523.1996.11082362" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">10.1080/10293523.1996.11082362</a></dgdoi:pub-id>
  23. Higgins, R. (1977). How much growth can a firm afford? <em>Finance Mangement, 6</em>(3), 7-16.<dgdoi:pub-id xmlns:dgdoi="http://degruyter.com/resources/doi-from-crossref" pub-id-type="doi"><a href="https://doi.org/10.2307/3665251" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">10.2307/3665251</a></dgdoi:pub-id>
  24. Jardon, C., &amp; Martos, M. (2012). Intellectual capital as a competitive advantage in emerging clusters in Latin America. <em>Journal of intellectual capital, 13</em>, 462–481.<dgdoi:pub-id xmlns:dgdoi="http://degruyter.com/resources/doi-from-crossref" pub-id-type="doi"><a href="https://doi.org/10.1108/14691931211276098" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">10.1108/14691931211276098</a></dgdoi:pub-id>
  25. Kamath, G. (2008). Intellectual capital and corporate performance in Indian pharmaceutical industry. <em>Journal of Intellectual Capital, 9</em>, 684–704.<dgdoi:pub-id xmlns:dgdoi="http://degruyter.com/resources/doi-from-crossref" pub-id-type="doi"><a href="https://doi.org/10.1108/14691930810913221" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">10.1108/14691930810913221</a></dgdoi:pub-id>
  26. Kaplan, R., &amp; Norton, D. (1996). <em>The Balanced Scorecard: Translating Strategy into Action.</em> Boston, USA: Harvard Business Press.
  27. Liang, T., You, J., &amp; Liu, C. (2010). A resource-based perspective on information technology and firm performance: A meta analysis. <em>Industrial Management &amp; Data Systems, 110</em>, 1138–1158.<dgdoi:pub-id xmlns:dgdoi="http://degruyter.com/resources/doi-from-crossref" pub-id-type="doi"><a href="https://doi.org/10.1108/02635571011077807" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">10.1108/02635571011077807</a></dgdoi:pub-id>
  28. Mavridis, D. (2004). The intellectual capital performance of the Japanese banking sector. <em>Journal of Intellectual Capital, 5</em>, 92-115.<dgdoi:pub-id xmlns:dgdoi="http://degruyter.com/resources/doi-from-crossref" pub-id-type="doi"><a href="https://doi.org/10.1108/14691930410512941" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">10.1108/14691930410512941</a></dgdoi:pub-id>
  29. Megna, P., &amp; Klock, M. (1993). The impact of intangible capital on Tobin’s q in the semiconductor industry. <em>American Economic Review, 83</em>, 265–269.
  30. Megna, P., &amp; Klock, M. (1993). The impact of intangible capital on Tobin’s q in the semiconductor industry. <em>American Economy Review, 83</em>, 265–269.
  31. Mooney, K. (2008). <em>The Essential of Accounting Dictionary.</em> Naperville, IL, USA: Sphinx Publishing.
  32. Mudambi, R., &amp; Swift, T. (2011). Proactive R&amp;D management and firm growth: A punctuated equilibrium model. <em>Research Policy, 40</em>(3), 429-440.<dgdoi:pub-id xmlns:dgdoi="http://degruyter.com/resources/doi-from-crossref" pub-id-type="doi"><a href="https://doi.org/10.1016/j.respol.2010.10.014" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">10.1016/j.respol.2010.10.014</a></dgdoi:pub-id>
  33. Mukherjee, T., &amp; Sen, S. (2018). Sustainable growth rate and its determinants: A study on some selected companies in India. <em>Global Multidisciplinary, 10</em>(1), 100–108.<dgdoi:pub-id xmlns:dgdoi="http://degruyter.com/resources/doi-from-crossref" pub-id-type="doi"><a href="https://doi.org/10.18535/afmj/v3i1.10" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">10.18535/afmj/v3i1.10</a></dgdoi:pub-id>
  34. Mukherjee, T., &amp; Sen, S. (2019). Intellectual Capital and Corporate Sustainable Growth: The Indian Evidence. <em>The Journal of Business, Economics, and Environmental Studies, 9</em>, 5-15.<dgdoi:pub-id xmlns:dgdoi="http://degruyter.com/resources/doi-from-crossref" pub-id-type="doi"><a href="https://doi.org/10.13106/jbees.2019.vol9.no2.5" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">10.13106/jbees.2019.vol9.no2.5</a></dgdoi:pub-id>
  35. Nimtrakoon, S. (2015). The relationship between intellectual capital, firms’ market value and financial performance: empirical evidence from the ASEAN. <em>Jpurnal of Intellectual capital, 16</em>, 587–618.<dgdoi:pub-id xmlns:dgdoi="http://degruyter.com/resources/doi-from-crossref" pub-id-type="doi"><a href="https://doi.org/10.1108/JIC-09-2014-0104" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">10.1108/JIC-09-2014-0104</a></dgdoi:pub-id>
  36. Nimtrakoon, S. (2015). The relationship between intellectual capital, firms’ market value and financial performance: empirical evidence from the ASEAN. <em>Journal of Intellectual Capital, 16</em>, 587–618.<dgdoi:pub-id xmlns:dgdoi="http://degruyter.com/resources/doi-from-crossref" pub-id-type="doi"><a href="https://doi.org/10.1108/JIC-09-2014-0104" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">10.1108/JIC-09-2014-0104</a></dgdoi:pub-id>
  37. Peteraf, M., &amp; Barney, J. (2003). Unraveling the resource-based tangle. <em>Managerial and Decision Economics, 24</em>, 309–323.<dgdoi:pub-id xmlns:dgdoi="http://degruyter.com/resources/doi-from-crossref" pub-id-type="doi"><a href="https://doi.org/10.1002/mde.1126" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">10.1002/mde.1126</a></dgdoi:pub-id>
  38. Phusavat, K., Comepa, N., Sitko-Lutek, A., &amp; Ooi, K. (2011). Interrelationships between intellectual capital and performance: empirical examination. <em>Industrial management data System</em>, 810–829.<dgdoi:pub-id xmlns:dgdoi="http://degruyter.com/resources/doi-from-crossref" pub-id-type="doi"><a href="https://doi.org/10.1108/02635571111144928" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">10.1108/02635571111144928</a></dgdoi:pub-id>
  39. Riahi-Belkaoui, A. (2003). Intellectual capital and firm performance of US multinational firms: A study of the resource-based and stakeholder views. <em>Journal of Intellectual Capital, 4</em>, 215–226.<dgdoi:pub-id xmlns:dgdoi="http://degruyter.com/resources/doi-from-crossref" pub-id-type="doi"><a href="https://doi.org/10.1108/14691930310472839" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">10.1108/14691930310472839</a></dgdoi:pub-id>
  40. Ritter, A., &amp; Wells, P. (2006). Identifiable intangible asset disclosures, stock prices and future earnings. <em>Accounting finance, 46</em>, 843–863.<dgdoi:pub-id xmlns:dgdoi="http://degruyter.com/resources/doi-from-crossref" pub-id-type="doi"><a href="https://doi.org/10.1111/j.1467-629X.2006.00190.x" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">10.1111/j.1467-629X.2006.00190.x</a></dgdoi:pub-id>
  41. Salman, R., Mansor, M., Babatunde, A., &amp; Tayib, M. (2012). Impact of intellectual capital on return on asset invNigerian manufacturing companies. <em>Information and Knowledge Management, 2</em>, 21-3-.
  42. Sardo, F., &amp; Serrasqueiro, Z. (2017). European empirical study of the relationship between firms’ intellectual capital, financial performance and market value. <em>Journal of Intellectual Capital, 18</em>, 771 – 788.<dgdoi:pub-id xmlns:dgdoi="http://degruyter.com/resources/doi-from-crossref" pub-id-type="doi"><a href="https://doi.org/10.1108/JIC-10-2016-0105" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">10.1108/JIC-10-2016-0105</a></dgdoi:pub-id>
  43. Sardo, F., &amp; Serrasqueiro, Z. (2018). Intellectual capital, growth opportunities, and financial performance in European firms: Dynamic panel data analysis. <em>Journal of Intellectual Capital, 19</em>, 747–767.<dgdoi:pub-id xmlns:dgdoi="http://degruyter.com/resources/doi-from-crossref" pub-id-type="doi"><a href="https://doi.org/10.1108/JIC-07-2017-0099" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">10.1108/JIC-07-2017-0099</a></dgdoi:pub-id>
  44. Shane, H., &amp; Klock, M. (1997). The relation between patent citations and Tobin’s Q in the semiconductor industry. <em>Review of Quantitative Finance and Accounting volume, 9</em>, 131–146.<dgdoi:pub-id xmlns:dgdoi="http://degruyter.com/resources/doi-from-crossref" pub-id-type="doi"><a href="https://doi.org/10.1023/A:1008208425044" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">10.1023/A:1008208425044</a></dgdoi:pub-id>
  45. Siegel, J., &amp; Shim, J. (2000). <em>Dictionary of Accounting Terms</em> (Vol. 1th ed). New York, NY, USA: Barron’s Educational Series.
  46. St-Pierre, J., &amp; Audet, J. (2011). Intangible assets and performance: Analysis on manufacturing SMEs. <em>Journal of Intellectual capital, 12</em>, 202-223.<dgdoi:pub-id xmlns:dgdoi="http://degruyter.com/resources/doi-from-crossref" pub-id-type="doi"><a href="https://doi.org/10.1108/14691931111123395" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">10.1108/14691931111123395</a></dgdoi:pub-id>
  47. Sullivan, P. (1998). <em>Profiting from Intellectual Capital: Extracting Value from Innovation.</em> New York, USA: Wiley.
  48. Sveiby, K. (1997). <em>The New Organizational Wealth: Managing and Measuring Knowledge-Based Assets.</em> San Francisco, USA: Berrett-Koehler Publishers.
  49. Sydler, R., Haefliger, S., &amp; Pruksa, R. (2014). Measuring intellectual capital with financial figures: Can we predict firm profitability? <em>European Management Journal, 32</em>, 244–259.<dgdoi:pub-id xmlns:dgdoi="http://degruyter.com/resources/doi-from-crossref" pub-id-type="doi"><a href="https://doi.org/10.1016/j.emj.2013.01.008" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">10.1016/j.emj.2013.01.008</a></dgdoi:pub-id>
  50. Tan, H., Plowman, D., &amp; Hancock, P. (2007). Intellectual capital and financial returns of companies. <em>Journal of Intellectual Capital, 8</em>, 76–95.<dgdoi:pub-id xmlns:dgdoi="http://degruyter.com/resources/doi-from-crossref" pub-id-type="doi"><a href="https://doi.org/10.1108/14691930710715079" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">10.1108/14691930710715079</a></dgdoi:pub-id>
  51. Tseng, C., &amp; James Goo, Y. (2005). Intellectual capital and corporate value in an emerging economy: Empiricalvstudy of Taiwanese manufacturers. <em>R&amp;D Management, 35</em>, 187-201.<dgdoi:pub-id xmlns:dgdoi="http://degruyter.com/resources/doi-from-crossref" pub-id-type="doi"><a href="https://doi.org/10.1111/j.1467-9310.2005.00382.x" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">10.1111/j.1467-9310.2005.00382.x</a></dgdoi:pub-id>
  52. Ujwary-Gil, A. (2017). The business model and intellectual capital in the value creation of firms: A literature review. <em>Baltic Journal of Management, 12</em>, 368–386.<dgdoi:pub-id xmlns:dgdoi="http://degruyter.com/resources/doi-from-crossref" pub-id-type="doi"><a href="https://doi.org/10.1108/BJM-10-2016-0224" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">10.1108/BJM-10-2016-0224</a></dgdoi:pub-id>
  53. Van Ark, B., Hao, J., Corrado, C., &amp; Hulten, C. (2009). Measuring intangible capital and its contribution to economic growth in Europe. <em>EIB Papers, 14</em>, 62–93.
  54. Van Horne, J., &amp; Wachowicz, J. (2008). <em>Fundamentals of Financial Management</em> (Vol. 13th edition). Prentice-Hall.
  55. Villalonga, B. (2004). Intangible Resources, Tobin’s q, and sustainability of performance differences. <em>Journal of Economic Behaviour, 54</em>, 205–230.<dgdoi:pub-id xmlns:dgdoi="http://degruyter.com/resources/doi-from-crossref" pub-id-type="doi"><a href="https://doi.org/10.1016/j.jebo.2003.07.001" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">10.1016/j.jebo.2003.07.001</a></dgdoi:pub-id>
  56. Wu, Q., &amp; Bjornson, B. (1996). Value of advertising by food manufacturers as investment in intangible capital. <em>Agribusiness, 12</em>, 147–156.<dgdoi:pub-id xmlns:dgdoi="http://degruyter.com/resources/doi-from-crossref" pub-id-type="doi"><a href="https://doi.org/10.1002/(SICI)1520-6297(199603/04)12:2&lt" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">10.1002/(SICI)1520-6297(199603/04)12:2&lt</a>;147::AID-AGR4&gt;3.0.CO;2-2</dgdoi:pub-id>
  57. Wyatt, A. (2005). Accounting recognition of intangible assets: Theory and evidence on economic determinants. <em>Accounting review, 80</em>, 967 - 1003.<dgdoi:pub-id xmlns:dgdoi="http://degruyter.com/resources/doi-from-crossref" pub-id-type="doi"><a href="https://doi.org/10.2308/accr.2005.80.3.967" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">10.2308/accr.2005.80.3.967</a></dgdoi:pub-id>
  58. Xu, J., &amp; Weng, B. (2018). Intellectual capital, financial performance and companies’ sustainable growth: Evidence from the Korean manufacturing industry. <em>Sustainability, 10</em>(1).<dgdoi:pub-id xmlns:dgdoi="http://degruyter.com/resources/doi-from-crossref" pub-id-type="doi"><a href="https://doi.org/10.3390/su10124651" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">10.3390/su10124651</a></dgdoi:pub-id>
  59. Ying, Q., Hassan, H., &amp; Ahmad, H. (2019). The role of a manager’s intangible capabilities in resource acquisition and sustainable competitive performance. <em>Sustainability, 11</em>, 527-534.<dgdoi:pub-id xmlns:dgdoi="http://degruyter.com/resources/doi-from-crossref" pub-id-type="doi"><a href="https://doi.org/10.3390/su11020527" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">10.3390/su11020527</a></dgdoi:pub-id>
  60. Yu, F., &amp; Zhang, L. (2018). Does intellectual capital really create value? <em>IEEE 4th International Conference onWireless Communications, Networking and Mobile Computing,.</em> Sydney, Australia.
Language: English
Page range: 170 - 181
Published on: Jul 27, 2020
Published by: The Bucharest University of Economic Studies
In partnership with: Paradigm Publishing Services
Publication frequency: 1 times per year

© 2020 Cătălin Gabriel Ioniţă, published by The Bucharest University of Economic Studies
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.