65
Views
2
CrossRef citations to date
0
Altmetric
Original Articles

Stakeholders, intangibles y generación de valor en las empresas del IBEX-35: una estimación mediante modelos de panel

Generation of value in the IBEX-35 firms: TSCS approach

, , &
Pages 239-263 | Received 06 Sep 2007, Accepted 27 Mar 2008, Published online: 15 Jan 2014

BIBLIOGRAFÍA

  • Aldrich, H. E., y Pfeffer, J. 1976. Enviroments of Organitations. Annual Review of Sociology 2: 79–127.
  • Amat, O. 1999. EVA. Valor añadido económico. Un nuevo enfoque para optimizar la gestión, motivar y crear valor. Barcelona: Ediciones Gestión 2000.
  • Arellano, M. 1990. Testing for Autocorrelation in Dynamic Random Effects Models. Review of Economic Studies 57: 127–134.
  • Arellano, M., y Bover, O. 1990. La EconometrÍa de datos de panel. Investigaciones Económicas 1: 3–45.
  • Argandoña, A. 1998. The Stakeholders Theory and the Common Good. Journal of Business Ethics 17: 1093–1102.
  • Asher, C. C.; Mahoney, J. M., y Mahoney, J. T. 2005. Towards a Property Rights Foundation for a Stakeholder Theory of the Firm. Journal of Management and Governance 9: 5–32.
  • Blanco, C.; Navarro, M., y Peña, I. 2002. Influence of knowledge-based intangible resources and alliances on business performance. Working paper presented at The transparent enterprise. The value of intangibles, 25–26 November, Madrid, Spain.
  • Brickley, J. A.; Smith, C. W., y Zimmerman, J. L. 1997. Management Fads and Organizational Architecture. Journal of Corporate Finance 2(10): 24–39.
  • Bontis, N., y Chua, K. 2000. Intellectual Capital and Business Performance in Malaysian Industrie. Journal of Intellectual Capital 1(1): 85–100.
  • Bontis, N., y Fitz-Enz, J. 2002. Intellectual capital ROI: a Causal Map of Human Capital Antecedents and Consequents. Journal of Intellectual Capital 3(3): 223–247.
  • Both, R. 1997. Economic Value Added as a Management Incentive. Management Accounting October: 48.
  • Breush, T. S.; Mizon, G. E., y Schmidt, P. 1989. Efficient Estimation Using Panel Data. Econometrica 57: 695–700.
  • Bukh, N.; Nielsen, CH.; Gormsen, P., y Mouritsen, J. 2002. Disclosure of intellectual capital indicators in Danish IPO prospectuses. Working paper presented at The transparent enterprise. The value of intangibles, 25–26 November, Madrid, Spain.
  • Cañibano, L.; García-Ayuso, M., y Sánchez, M. P. 1999. La relevancia de los intangibles para la valoración y la gestión de empresas: Revisión de la Literatura (1). Revista EspaÑola de Financiación y Contabilidad 100: 17–88.
  • Cañibano, L.; García-Ayuso, M., y Sánchez, M. P. 1999. La valoración de intangibles: estudios de innovación versus información contable-financiera. Análisis Financiero 80: 6–21.
  • Carleton asher, CH.; Mahoney, J. M., y Mahoney, J. T. 2005. Towards a Property Rights Foundation for a Stakeholder Theory of the Firm. Journal of Management and Governance 9: 5 32.
  • Carmona, S.; Deyá, B., y Gutiérrez, I. 2003. El EVA como moda en control de gestión. Revista Española de Financiación y Contabilidad 118: 725–753.
  • Carroll, R., y Tansey, R. 2000. Intellectual Capital in the New Internet Economy. Its Meaning, Measurement and Management for Enhancing Quality. Journal of Intellectual Capital 4(1): 296–311.
  • Cazavan, A. 2002. Market to book ratio and recognition of intangibles, a French survey. Working paper presented at The transparent enterprise. The value of intangibles, 25–26 November, Madrid, Spain.
  • Chauvel, D., y Despres, CH. 2002. Knowledge management and the management development function in European business. Working paper presented at The transparent enterprise. The value of intangibles, 25–26 November, Madrid, Spain.
  • Coase, R. H. 1960. The Problem of Social Cost. Journal of Law and Economics 3: 1–44.
  • Copeland, T. 1990. Measuring and Managing the Value of Companies. New York: John Wiley & Sons.
  • Cuello, D. J., y Walker, M. 2002. Stock market reaction to corporate accumulation of intangible resources. Working paper presented at The transparent enterprise. The value of intangibles, 25–26 November, Madrid, Spain.
  • Darroch, J. 2002. Examinig the Link Between Knowledge Management Practices and Types of Innovation. Journal of Intellectual Capital 3(2): 261–272.
  • Donaldson, T. 2002. The Stakeholders Revolution and the Clarkson Principles. Business Ethics Quartely 2(12): 107–112.
  • Donaldson, T., y Preston, L. 1995. The Stakeholders Theory of the Corporation: Concepts, Evidence, and Implications. Academy of Management Review 1(20): 65–91.
  • Da costa, A. I., y Correia, R. M. 2002. The Brand as an Intangible Asset: The Portuguese Textil Sector. Working paper presented at The transparent enterprise. The value of intangibles, 25–26 November, Madrid, Spain.
  • De torre, A.; Clare, M., y Weide, J. 2002. Measuring the Value of Lincoln Re's R&D. Journal of Intellectual capital 1(3): 40–50.
  • Esteban salvador, L. 2007. Consejos de Administración y creación de valor: la perspectiva de género. Revista Española de Financiación y Contabilidad 135: 645–648.
  • Freeman, R. E. 1984. Strategic Management: A Stakeholder Approach. Boston: Pitman.
  • Freeman, R. E., y Philips, R. A. 2002. Stakeholders Theory: a Libertarian Defence. Business Ethics Quartely 3(12): 331–350.
  • FINANCIAL ACCOUNTING STANDARDS BOARD (FASB). 2001. Business combination. Statement of Financial Accounting Standards [SFAS], N.o 141. Norwalk CT.
  • Gibbert, M.; Leibold, M., y Voelpel, S. 2001. Rejuvenating Corporate Intellectual Capital by Co-opting Customer Competence. Journal of Intellectual Capital 2(2): 109–126.
  • Hausman, J. A., y Taylor, W. E. 1981. Panel Data and Unobservable Individual Effects. Econometrica 49: 1377–1398.
  • Hurwitz, K.; Lines, S.; Montgomery, B., y Schmidt, J. 2002. The Linkage Between Management Practices, Intangibles Performance and Stock Returns. Journal of Intellectual Capital 1(3): 51–61.
  • Jensen, M. C. 2001. Value Maximisation, Stakeholder Theory, and the Corporate Objetive Function. European Financial Management 3(7): 297–317.
  • Insinga, R. C., y Werle, M. J. 2000. Linking Outsourcing to Business Strategy. Academy of Management Executive 4: 58–70.
  • INTERNATIONAL ACCOUNTING STANDARS COMMITTEE (IASC). 1989. Marco conceptual para la preparación y presentación de los estados financieros. Abril.
  • Jackson, F., y Morgan, K. 1998. Estrategias de excelencia organizacional. Madrid: Prentice Hall.
  • Kannan, R. S., y Akhilesh, K. B. 2002. Human Capital Knowledge Value Added. Journal of Intellectual Capital 2(3): 167–179.
  • Lorca, P. 2003. La creación de valor en la empresa y los stakeholders. Harvard-Deusto Finanzas & Contabilidad 51: 48–54.
  • Martínez ochoa, L. 2002. Gestión de conocimiento e intangibles: impacto en contabilidad y mercado de capitales. Tesis Doctoral. Pamplona: Universidad de Navarra.
  • Mitchell, S. 2001. Is Intellectual Capital Performance and Disclosure Practices Related? Journal of Intellectual Capital 3(2): 192–203.
  • Mulder, E. 1998. La gestión del conocimiento en la era de la innovación. Dirección y Progreso 160: 3–9.
  • Nerdrum, L., y Erikson, T. 2001. Intellectual Capital: a Human Capital Perspective. Journal of Intellectual Capital 2(2): 127–135.
  • Ordóñez DE Pablos, P. 2002. Direct and Indirect Effects of Intellectual Capital on Organizational Competitive Advantage: Empirical Evidence. Working paper presented at The transparent enterprise. The value of intangibles, 25–26 November. Madrid, Spain.
  • Ordóñez DE Pablos, P. 2003. Evidence of Intellectual Capital Measurement from Asia, Europe and the middle East. Journal of Intellectual Capital 3(3): 287–302.
  • Ouchi, W. 1981. Theory Z: How American Business Can Meet the Japanese Challenge. New York: Perseus Books.
  • Peña, I. 2002. Intellectual Capital and Business Star-up Success. Journal of Intellectual Capital 2(3): 180–198.
  • Peña, Miguel N. 2005. Modelos contables y financieros sobre capital intelectual y gestión del conocimiento. Revista de Estudios financieros 268: 183–236.
  • Peters, T., y Watterman, R. 1982. In Search of Excellence. Lessons from American Best Run Companies. New York: Harper & Row.
  • Poppo, L., y Zenger, T. 1998. Testing Alternative Theories of the Firm: Transaction on Knowledge-based, and Measurement Explanations for Make-or-Buy Decisions in Information Services. Strategic Management Journal 19: 853–877.
  • Prahald, C. K., y Hamel, G. 1990. The Core Competence of the Corporation. Harvard Business Review 68: 79–91.
  • Rojo ramírez, A., y García pérez DE Lema, D. 2006. La valoración de empresas en España: un estudio empírico. Revista Española de Financiación y Contabilidad 132: 913–934.
  • Seetharaman, A.; Helmi, H., y Saravanan, A. S. 2002. Intellectual Capital Accounting and Reporting in the Knowledge Economy. Journal of Intellectual Capital 2(3): 128–148.
  • Torres, M.; Rios, A.; Tirado, P., y Carbonell, A. 2007. Identification of Groups and the Generation of Value in Spanish firms on the IBEX-35. Congreso internacional A la recherche de la performance: un concept de gestionnaire essential á l'entreprise, Febrero. ESC Bretagne Brest (Francia).
  • Ventura, J.; Ordóñez, P.; García, J. L., y Arias, A. M. 2003. Capital intelectual y aprendizaje organizativo. Nuevos desafÍos para la empresa. Madrid: AENOR.
  • Von mises, L. 2001. La acción humana. Tratado de Economía. Madrid: Unión Editorial.
  • Williamson, O. 1985. The Economic Institutions of Capitalism: Firms, Markets, Relational Contracting. New York: Free Press.
  • Whysall, P. 2000. Addressing Ethical Issues in Retailing: a Stakeholders Perspective. The International Review of Retail, Distribution and Consumer Research 10(3): 305–318.

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.