Η επίδραση των άυλων παγίων στοιχείων και της κεφαλαιοποιημένης δαπάνης έρευνας και ανάπτυξης στη κερδοφόρα και την αγοραία υπεράξια των επιχειρήσεων

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Keywords
Οργανωσιακό κεφάλαιο ; Γνωσιακό κεφάλαιο ; Αγοραία υπεραξία ; Κερδοφορία ; Άυλα πάγιαAbstract
The aim of this study is to examine the correlation of knowledge capital and
organizational capital with profitability and market value of companies. The
calculation of knowledge and organizational capital was based on the
methodology of (Peters & Taylors, 2017). Using a sample of companies from the
technology sector of various countries between 2011-2020, we came to the
conclusion that knowledge capital and organizational capital have a positive effect
on the market value of companies and a negative effect on their profitability.