2020
DOI: 10.1108/jic-12-2019-0287
|View full text |Cite
|
Sign up to set email alerts
|

Evaluating fashion retailers' intellectual capital: key money as a part of customer capital

Abstract: PurposeThe purpose of this paper is to enrich the scientific and managerial debate on intangibles by placing the concept of key money within the broader concept of Intellectual Capital, and by proposing an evaluation approach for a portion of the latter, focusing the analysis on fashion retailers.Design/methodology/approachThis research focuses on the fashion industry, given that key money gains particular significance and accounted for in fashion retailers' financial statements. A comparative case study is pr… Show more

Help me understand this report

Search citation statements

Order By: Relevance

Paper Sections

Select...
2
2
1

Citation Types

2
27
0

Year Published

2021
2021
2023
2023

Publication Types

Select...
8

Relationship

0
8

Authors

Journals

citations
Cited by 13 publications
(29 citation statements)
references
References 82 publications
2
27
0
Order By: Relevance
“…Over the last years, the definition of intellectual capital and the related measurement parameters have been the subject of intensive research and of a number of academic and JIC 23,6 managerial debates (Fiano et al, 2020). Despite this, there remain a wide range of questions yet to be answered both theoretically and in practice.…”
Section: Theoretical Framework 21 Intellectual Capitalmentioning
confidence: 99%
See 1 more Smart Citation
“…Over the last years, the definition of intellectual capital and the related measurement parameters have been the subject of intensive research and of a number of academic and JIC 23,6 managerial debates (Fiano et al, 2020). Despite this, there remain a wide range of questions yet to be answered both theoretically and in practice.…”
Section: Theoretical Framework 21 Intellectual Capitalmentioning
confidence: 99%
“…Moreover, given the growing importance that intangible resources have come to assume in recent decades, many scholars have proposed different definitions and dimensions of intellectual capital (Fiano et al , 2020).…”
Section: Theoretical Frameworkmentioning
confidence: 99%
“…In addition, the voluntary disclosure of IC is known as an important enabler of the financial success of companies (Petty and Cuganesan, 2005). Fiano et al (2020) highlighted that IC is recognized by its external and internal values, in which relational capital is on the outside and human capital and structural capital are on the inside. Previous studies have explored IC in the form of human, structural, and relational capitals studies (Kim et al , 2012; Nourani et al , 2018a; Pulic, 2000; Sharabati et al , 2010; Sydler et al , 2014; Yang and Lin, 2009), which may not be explicitly visible in financial statements [2].…”
Section: Review Of Prior Studiesmentioning
confidence: 99%
“…Today, customer knowledge is recognized as the most important enhancer of a firm’s competitive performance and customers the most significant source of knowledge (Fiano et al , 2020; Taghizadeh et al , 2018). However, while most firms like to define themselves as customer-driven, the majority still struggles to effectively implement a customer focus (Zhang, 2011).…”
Section: Introductionmentioning
confidence: 99%