volume 21, issue 4, P377-387 2017
DOI: 10.1108/mbe-05-2017-0024
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Petr Parshakov

Abstract: Purpose Company intellectual capital (IC) is nowadays considered as a key resource that can transform a company’s value. For this reason, the efficiency of IC is crucial for all stakeholders. Evaluating efficiency is difficult, because IC is partly unobservable and its efficiency varies across time. The aim of this study is to suggest a methodology for estimating the dynamic efficiency of a company’s intellectual resources. Design/methodology/approach The panel data model suggested by Kneip et al. (2012) is…

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