期刊名称：Revista Innovar Journal Revista de Ciencias Administrativas y Sociales
印刷版ISSN：2248-6968
出版年度：2017
卷号：27
期号：65
页码：25-38
语种：Spanish
出版社：Universidad Nacional de Colombia - Sede Bogotá
摘要：The major contribution of this work is to provide new evidence to the explanatory literature on intellectual capital models that connects these models with the creation of business value. This study also relates the adoption level of intellectual capital models in a sample of Spanish companies with their annual financial statements under a long-term perspective. Results indicate that companies with higher adoption levels of such models report better value creation indexes: productivity (sales and benefit per employee), increase in sales and intellectual capital efficiency (ICE).
关键词：Performance measurement, intellectual capital models, creation of business value, annual accounts.;medición del rendimiento, modelos de capital intelectual, creación de valor empresarial, cuentas anuales
