Abstract
The paper identifies which intangible management features distinguish high-profitability firms. Based on the resource-based theory of the firm, we argue that high-profitability firms focus on the management of intangible resources linked to human, structural, and relational factors. We test two groups of 246 and 250 companies, in two different periods. Results confirm that high-profitability firms are strongly focused on their management of intangibles, and especially on factors that tend to strengthen employees productivity, innovation activities, and business relationships.
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have