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  • The authors designed a model of firms’ sales, as a function of their tangible fixed assets, intangible assets, and staff costs, which they used to measure firm organizational capital. Organizational capital of 2796 companies in the Czech Republic was quantified and its correlation with return on equity index, return on sales index, and return on assets index was calculated. A statistically important linear correlation between organizational capital and return on assets (ROA), as well as between organizational capital and return on equity (ROE), has been established. This article is a part of the results of the project no. 402/09/2057 %22Measurement and Management of Intangible Assets Impact on Firm Performance%22 financed by Czech Science Foundation.
  • The authors designed a model of firms’ sales, as a function of their tangible fixed assets, intangible assets, and staff costs, which they used to measure firm organizational capital. Organizational capital of 2796 companies in the Czech Republic was quantified and its correlation with return on equity index, return on sales index, and return on assets index was calculated. A statistically important linear correlation between organizational capital and return on assets (ROA), as well as between organizational capital and return on equity (ROE), has been established. This article is a part of the results of the project no. 402/09/2057 %22Measurement and Management of Intangible Assets Impact on Firm Performance%22 financed by Czech Science Foundation. (en)
Title
  • The Relationship between Organizational Capital and Firm Performance
  • The Relationship between Organizational Capital and Firm Performance (en)
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  • The Relationship between Organizational Capital and Firm Performance
  • The Relationship between Organizational Capital and Firm Performance (en)
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  • RIV/71226401:_____/11:#0000024!RIV13-MSM-71226401
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  • 226405
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  • RIV/71226401:_____/11:#0000024
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  • firm performance; organizational capital (en)
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  • [94E2D40B1338]
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  • Zlín
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  • Zlín
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  • Proceedings of the 5th International Scientific Conference Finance and the Performance of Firms in Science, Education, and Practice
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  • Borůvková, Jana
  • Fiala, Roman
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number of pages
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  • Univerzita Tomáše Bati ve Zlíně
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  • 978-80-7454-020-2
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