It is widely accepted that the allocation of intangible resources and capabilities has become the difference between firms. However, only a few of them allow to gain a competitive advantage, so-called core competencies. Most of the studies about to the intangibles and firms performance consider only the stock held by the company, and they do not considered intangibles management. Therefore, our objective is to test whether the core competencies management translates into improved sustainably performance, measured through ROA. To this end, a field study was performed, by making telephone calls to Basque Country companies’ financial managers, and favorable evidence was obtained.
This chapter aims to analyse the Basque Country companies’ view about the financial valuation of intangibles relevance and its influence on business performance. To achieve this objective, a field study has been done with 440 telephone calls to Basque Country companies’ financial managers. Then, their responses and theirs firm’s performance are analysed. The results show that the companies that are interested in the financial valuation of the intangibles, especially for internal motivation, perform better; however, this improvement is not statistically significant. Otherwise, the companies that are more interested in the valuation of their intangibles for external reasons need to provide information to stakeholders about their ability to generate income.
Abstract. Explicit motives are well-studied in the field of personality and motivation psychology. However, the statistical overlap of different explicit motive measures is only moderate. As a consequence, the Unified Motive Scales (UMS; Schönbrodt & Gerstenberg, 2012 ) were developed to improve the measurement of explicit motives. The present longitudinal field study examined the predictive validity of the UMS achievement motive subscale. Applicants of a police department ( n = 168, Mage = 25.11, 53 females and 115 males) completed the UMS and their performance in the selection process was assessed. As expected, UMS achievement predicted success in the selection process. The findings provide first evidence for the predictive validity of UMS achievement in an applied setting.
Abstract. This study uses implicit voice theory to examine the influence of employees’ critical thinking and leaders’ inspirational motivation on employees’ voice behavior via voice efficacy. The results of a pretest of 302 employees using critical thinking questionnaires and a field study of 273 dyads of supervisors and their subordinates revealed that both employees’ critical thinking and leaders’ inspirational motivation had a positive effect on employees’ voice and that voice efficacy mediates the relationships among employees’ critical thinking, leaders’ inspirational motivation, and employees’ voice. Implications for research and practice are discussed.
Una gestión activa de los intangibles empresariales y su incidencia en los resultados financieros de un modo sostenible
