IDEAS home Printed from https://ideas.repec.org/a/cai/inndbu/inno_051_0125.html
   My bibliography  Save this article

Évaluation du capital intellectuel par des indices de notation, profitabilité et performances financières des entreprises

Author

Listed:
  • Alan Fustec

Abstract

This 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

Suggested Citation

  • Alan Fustec, 2016. "Évaluation du capital intellectuel par des indices de notation, profitabilité et performances financières des entreprises," Innovations, De Boeck Université, vol. 0(3), pages 125-146.
    • Handle: RePEc:cai:inndbu:inno_051_0125
    as

    Download full text from publisher

    File URL: http://www.cairn.info/load_pdf.php?ID_ARTICLE=INNO_051_0125
    Download Restriction: free
    File URL: http://www.cairn.info/revue-innovations-2016-3-page-125.htm
    Download Restriction: free
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Wael Bakhit & Marwa Ziadeh & Zouhour El-Abiad, 2019. "The components of intangible capital: An exploration of Lebanese companies," International Journal of Finance & Banking Studies, Center for the Strategic Studies in Business and Finance, vol. 8(3), pages 109-122, July.

    More about this item

    Keywords

    intellectual capital; immaterial capital; rating; economic profitability; financial performance;
    All these keywords.

    JEL classification:

    • O34 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Intellectual Property and Intellectual Capital

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:cai:inndbu:inno_051_0125. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Jean-Baptiste de Vathaire (email available below). General contact details of provider: https://www.cairn.info/revue-innovations.htm .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.