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イトウ カズノリ
ITO Kazunori
伊藤 和憲 所属 専修大学 商学部 専修大学大学院 商学研究科 職種 教授 |
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| 言語種別 | 英語 |
| 発行・発表の年月 | 2020/06/09 |
| 形態種別 | 研究論文 |
| 査読 | 査読あり |
| 標題 | Impact of Intangibles on Corporate Value |
| 執筆形態 | 共著 |
| 掲載誌名 | Journal of Human Resource and Sustainability Studies |
| 掲載区分 | 国外 |
| 出版社・発行元 | Scientific Research Publishing |
| 巻・号・頁 | pp.131-150 |
| 著者・共著者 | Kazunori Ito, Shu Umeda and Hiroyuki Sekiya |
| 概要 | Previous studies have demonstrated the relationship between intangibles and corporate value as individual or combined elements; however, no previous empirical study has incorporated strategies into the analysis of the
relationship between intangibles and corporate value. The present study analyzes how different strategies and management control systems impact intangibles, the source of corporate value. |