| Autor: |
Zenzerović, Robert, Černe, Ksenija, Galant, Adriana |
| Přispěvatelé: |
Družić, Gordan, Benazić, Dragan, Učkar, Dean, Afrić Rakitovac, Kristina, Basarić Sertić, Martina |
| Jazyk: |
angličtina |
| Rok vydání: |
2023 |
| Předmět: |
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| Popis: |
Intellectual capital became the key comparative advantage in knowledge driven economies. Managing the intellectual capital appears to be one of the critical components in contemporary management and the need to define its’ components as well as to measure them get in the focus of many researchers. Most of them over the last 40 years agreed that the intellectual capital could be structured within three main components: human, structural and relational capital. Many of their contemporary researches focus on development of intellectual capital valuation models which became very challenging area of research. Among the significant number of models that is still growing, authors decided to compare Economic value added (EVA) and Modified value-added intellectual coefficient (MVAIC) according to their wide acceptance, availability of data and simplicity of calculation which can make them the benchmark for many companies in private and public sector. Therefore, the objective of the research was to compare the different measures of intellectual capital, i.e. EVA and MVAIC, and to explore their differences at the level of entire economy and across sectors. The two intellectual capital models were compared using the longitudinal analysis for 19 years period. The analysis was carried out among non-financial institutions in the Republic of Croatia between 2002 and 2020, on a sample that ranged from 61, 674 to 132, 461 entities, depending on the years. Analysis has been done for fifteen activities and the economy as a whole using the data from the financial statements of all non-financial entities in the Republic of Croatia. |
| Databáze: |
OpenAIRE |
| Externí odkaz: |
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