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首页> 外文期刊>International journal of learning and intellectual capital >How do investments in intellectual capital create profits?
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How do investments in intellectual capital create profits?

机译：智力资本投资如何创造利润？

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This paper aims to determine how investments in Intellectual Capital (IC) are transformed into profits. It is assumed that IC investments first increase the value of IC and the efficiency of using IC, which are then expected to lead to higher productivity and finally to profitability improvements. These relationships are studied by analysing correlations between the results of performance measures representing the above-mentioned factors. The data used comprises information from the financial statements of Finnish companies during the period 2001 and 2003. Overall 60 304 cases are included representing the 11 largest industries in Finland. The analysis is carried out on the level of the whole data set, in different industries and in both SMEs and large companies. The results provide empirical evidence to support some of the assumptions concerning the relationships between IC investments and profitability. However, contrary to expectations, the results showed no linear relationship between investments in IC and profitability.
机译：本文旨在确定如何将智力资本（IC）的投资转化为利润。假定IC投资首先会增加IC的价值和使用IC的效率，然后有望提高生产率并最终提高盈利能力。通过分析代表上述因素的绩效测评结果之间的相关性来研究这些关系。所使用的数据包括2001年至2003年期间芬兰公司的财务报表中的信息。总共包括60 304个案例，代表了芬兰的11个最大行业。分析是在整个数据集的水平上进行的，涉及不同行业以及中小型企业和大型公司。结果提供了经验证据，以支持有关IC投资与盈利能力之间关系的某些假设。但是，与预期相反，结果表明IC投资与盈利能力之间没有线性关系。

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