THE LINK BETWEEN CORPORATE STRATEGY AND INTELLECTUAL CAPITAL: THEORETHICAL OVERVIEW




Abstract:
Company’s value maximization is generally considered to be one the most important objectives of every company. In the knowledge economy, the financial performance of a company is always under first observation, not only by internal users of financial information, but by external users as well. The company’s financial performance is under direct or indirect influence of invisible assets and resources owned by a particular company. Those invisible assets or resources are called intellectual capital. Various empirical studies proved that intellectual capital itself directly influences financial company performance. Since intellectual capital is the main source of superior financial performance of a knowledge company, it was of high importance to examine the impact of investing in intellectual capital on the company’s book value. The purpose of this study is to explore existing literature of corporate strategy based on innovations, ideas and intellectual capital.

CITATION:

IEEE format

M. Petković, D. Cao, “The Link Between Corporate Strategy and Intellectual Capital: Theorethical Overview,” in FINIZ 2021 - Are you Ready for the ContinuousNEXT® after Covid-19?, Belgrade, Singidunum University, Serbia, 2021, pp. 69-75. doi: 10.15308/finiz-2021-69-75 

APA format

Petković, M., Cao, D. (2021). The Link Between Corporate Strategy and Intellectual Capital: Theorethical Overview. Paper presented at FINIZ 2021 - Are you Ready for the ContinuousNEXT® after Covid-19?. doi:10.15308/finiz-2021-69-75

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