An assessment of the Accounting Perspective on Intellectual Capital and some results from the European Union

Michele Di Marcantonio, Marco Mattei

Risultato della ricerca: Contributo in libroChapter

Abstract

The work reports the use of two financial indicators of intellectual and human capital and their empirical findings from the study of European Union companies. The authors use the VAIC indicator (similar to the earlier chapter) and the impact intellectual and human capital has on firm financial performances. They report that the impact is not consistent among samples and business performance indicators in terms of both significance and sign of coefficients. The second model used is a modification of, and a partial repetition and validation of, the method originally developed by Olhson. The authors report that the indicators of structural capital and human capital are always significant, suggesting that this information is relevant for investors that operate on the European stock markets. This chapter is a worthy example of the use of two quantitative methods when conducting a rigorous financial analysis of intellectual capital and human capital, suggesting to researchers and practitioners that different methods and tools have very different validities for predicting future outcomes.
Lingua originaleEnglish
Titolo della pubblicazione ospiteManagement, Valuation, and Risk for Human Capital and Human Assets: Building the Foundation for a Multi-Disciplinary, Multi-Level Theory
Pagine189-219
Numero di pagine31
DOI
Stato di pubblicazionePubblicato - 2014
Pubblicato esternamenteYes

Keywords

  • Human Capital
  • Human asset
  • Intellectual Capital
  • Value relevance

Fingerprint Entra nei temi di ricerca di 'An assessment of the Accounting Perspective on Intellectual Capital and some results from the European Union'. Insieme formano una fingerprint unica.

Cita questo