Évaluation du capital intellectuel par des indices de notation, profitabilité et performances financières des entreprises (notice n° 677647)
[ vue normale ]
| 000 -LEADER | |
|---|---|
| fixed length control field | 02863cam a2200289 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250121202018.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Fustec, Alan |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Évaluation du capital intellectuel par des indices de notation, profitabilité et performances financières des entreprises |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2016.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 73 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Ce travail part de l’hypothèse que l’évaluation du capital intellectuel par le système de notation mis au point dans le cadre de la méthode Thésaurus-Bercy 2011 offre un bon indicateur de la valeur de l’entreprise en ce sens qu’il est corrélé à la performance économique et à la santé financière de celle-ci. Pour tester cette proposition, nous avons construit une procédure économétrique sur un échantillon d’une soixantaine d’entreprises montrant que la notation du capital intellectuel pouvait rendre compte de la profitabilité économique et de la santé financière des entreprises. Nos résultats montrent que lorsque l’on mesure le capital intellectuel par des variables de notation, on retrouve les prédictions établies par la littérature, à savoir un effet positif du capital intellectuel sur les deux indicateurs de performance : la profitabilité et la santé financière. Nous en déduisons que la méthodologie de notation utilisée est économiquement pertinente.Codes JEL : O34 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Assessment of Intellectual Capital by Rating Indexes, Profitability and Firms’ Financial PerformanceThis work assumes that the assessment of intellectual capital by the rating system developed as part of the Thesaurus-Bercy method (2011) is a good indicator of a firm’s value, meaning that it is correlated to its economic performance and financial health. To test this hypothesis we have built an econometric procedure on a sample of sixty companies, showing that the rating of the intellectual capital can account for economic profitability and corporate financial health. Our results show that when measuring intellectual capital by means of the rating variables we verify the conclusions made by the literature, namely, a positive effect of intellectual capital on two performance indicators : profitability and financial health. We conclude that the rating methodology used is economically relevant.JEL Codes: O34 |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | capital intellectuel |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | capital immatériel |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | notation |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | santé financière |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | profitabilité economique |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | financial performance |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | rating |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | intellectual capital |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | immaterial capital |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | economic profitability |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Innovations | 51 | 3 | 2016-09-09 | p. 125-146 | 1267-4982 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-innovations-2016-3-page-125?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-innovations-2016-3-page-125?lang=fr&redirect-ssocas=7080</a> |
Pas d'exemplaire disponible.
Réseaux sociaux