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M.A. Huselid, B.E Becker
Human resource strategies, complimentaries, and firm performance
B Lev
Intangible assets: measurement, drivers, usefulness
B. Lev (2001)
Intangibles: Management, Measurement, and Reporting
John Delery, D. Doty (1996)
Modes of theorizing in strategic human resource management: Tests of universalistic, contingency, and configurational performance predictionsAcademy of Management Journal, 39
E Brynjolfsson, Shinkyu Yang
Intangible asset and growth accounting: evidence from computer investments
L. Edvinsson
IC multiplier and the importance of structural capital
Intangible assets have grown in size and importance to individual firms and to the economy as a whole. Many have examined and written about ways to value the intangible assets of firms and the overall economy. Professor Baruch Lev of New York University has developed an approach to measure intangibles performance for any company, or division of a company, that uses GAAP financial reporting and that has publicly traded equity. Professor Lev has also established how intangibles performance is linked to stock returns. The collaborative research of the co‐authors has extended this linkage by identifying certain management practices as drivers of intangibles performance. The culmination of this work is a breakthrough – for the first time, specific management practices can be linked to stock returns.
Journal of Intellectual Capital – Emerald Publishing
Published: Mar 1, 2002
Keywords: Intangible assets; Performance; Stock; Human resource management; Reward; Organizational development
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