This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
Alarussi, A. S., & Gao, X. (2021). Determinants of profitability in Chinese companies. International Journal of Emerging Markets.Search in Google Scholar
Arrighetti, A., Landini, F., & Lasagni, A. (2014). Intangible assets and firm heterogeneity: Evidence from Italy. Research Policy, 43(1), 202-213.Search in Google Scholar
Bakhsha, A., Afrazeh, A., Esfahanipour, A. A Criticism on Value Added Intellectual Coefficient (VAIC) Model. IJCSNS International Journal of Computer Science and Network Security 2017, 17(6), 59-71.Search in Google Scholar
Bhattacherjee, A. (2012). Social Science Research: Principles, Methods, and Practices. Textbooks Collection. Tampa, Florida: University of South Florida, Scholar Commons.Search in Google Scholar
Bontis, N (1998). Intellectual capital: an exploratory study that develops measures and models. Management Decision, Vol. 36, No. 2, pp. 63-76.Search in Google Scholar
Cohen, J. (1988). Statistical Power Analysis for the Behavioral Sciences. Hillsdale, NJ: Lawrence Erlbaum Associates.Search in Google Scholar
Corrado, C., Hulten, C., & Sichel, D. (2005). Measuring capital and technology: an expanded framework. In Measuring capital in the new economy (pp. 11-46). University of Chicago Press.Search in Google Scholar
Delios, A., & Beamish, P. W. (2001). Survival and profitability: The roles of experience and intangible assets in foreign subsidiary performance. Academy of Management journal, 44(5), 1028-1038. https://doi.org/10.5465/3069446Search in Google Scholar
Edvinsson, L. & Malone, M.S. (1997). Intellectual Capital: Realizing Your Company’s True Value by Finding Its Hidden Roots. New York: HarperCollins Publishers, Inc.Search in Google Scholar
FRC (2022a). FRED 82 Draft amendments to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and other FRSs - Periodic Review, available at: https://www.frc.org.uk/getattachment/77881580-92bb-40c5-9dfaa80029d857f7/FRED-(Redacted).pdf (accessed August, 15, 2023)Search in Google Scholar
FRC (2022b). Overview of the financial reporting framework (January 2022), available at: https://www.frc.org.uk/getattachment/8ee72436-f78a-4960-a8d1- (accessed August, 15, 2023)Search in Google Scholar
FRS 102, available at: https://www.frc.org.uk/getattachment/c66c1d97-5943-413c-b354-f122e07f144d/Redacted-FRS-102-(January-2022).pdf (accessed August, 15, 2023)Search in Google Scholar
FRS 105, available at: https://www.frc.org.uk/getattachment/8211deb4-792a-453c-94b8-501f49d39694/Redacted-FRS-105-(January-2022).pdf (accessed August, 15, 2023)Search in Google Scholar
Galbreath, J. (2002). Twenty‐first century management rules: the management of relationships as intangible assets, Management Decision, Vol. 40 No. 2, pp. 116-126. https://doi.org/10.1108/00251740210422794Search in Google Scholar
IAS 36 Intangible Assets, available at: https://www.ifrs.org/content/dam/ifrs/publications/pdf-standards/english/2021/issued/part-a/ias-36-impairment-of-assets.pdf (accessed August, 15, 2023)Search in Google Scholar
IAS 38 Intangible Assets, available at: https://www.ifrs.org/content/dam/ifrs/publications/pdf-standards/english/2021/issued/part-a/ias-38-intangible-assets.pdf, (accessed August, 15, 2023)Search in Google Scholar
Iazzolino, G., Laise, D. Value added intellectual coefficient (VAIC): A methodological and critical review. Journal of Intellectual Capital 2013, 14 (4), 547-563. DOI: 10.1108/JIC-12-2012-0107Search in Google Scholar
IFRS 3. Business Combination, available at: https://www.ifrs.org/content/dam/ifrs/publications/pdf-standards/english/2022/issued/part-a/ifrs-3-business-combinations.pdf?bypass=on; (accessed August 15, 2023)Search in Google Scholar
Janjić, I., Krstić, B., & Milanović, S. (2022). THE IMPACT OF R&D ACTIVITY ON THE BUSINESS PERFORMANCE OF HIGH-TECHNOLOGY COMPANIES. Facta Universitatis, Series: Economics and Organization, 253-271.Search in Google Scholar
Jovanović, M., Petrović, B., & Janjić, I. (2021). Key determinants of sustainable intellectual capital of enterprises. Economics of sustainable development, 5(1), 13-22.Search in Google Scholar
Jovičić, M., & Dragutinović Mitrović, R. (2011). Ekonometrijski metodi i modeli. Beograd: Univerzitet u Beogradu, Ekonomski fakultet, Centar za izdavačku delatnost.Search in Google Scholar
Krstić, B. & Bonić, Lj. (2016). EIC: A new tool for intellectual capital performance measurement. Prague Economic Papers, Vol. 25, No. 6, pp. 723-741.Search in Google Scholar
Krstić, B. (2014). Upravljanje intelektualnim kapitalom preduzeća. Niš: Ekonomski fakultet.Search in Google Scholar
Krstić, B., (2022). Upravljanje poslovnim performansama. Kragujevac: Ekonomski fakultetSearch in Google Scholar
Krstić, B., Bonić, Lj., Rađenović, T., Jovanović Vujatović M., & Ognjanović J., (2023) Improving Profitability Measurement: Impact of Intellectual Capital Efficiency on Return on Total Employed Resources in Smart and Knowledge-Intensive Companies, Sustainability, 15, 12076. https://doi.org/10.3390/su151512076Search in Google Scholar
Marrocu, E., Paci, R., & Pontis, M. (2012). Intangible capital and firms’ productivity. Industrial and corporate change, 21(2), 377-402. https://doi.org/10.1093/icc/dtr042Search in Google Scholar
Marzo, G. A theoretical analysis of the value-added intellectual coefficient (VAIC). Journal Management and Governance 2022, 26, 551–577. DOI: 10.1007/s10997-021-09565-xSearch in Google Scholar
Nadeem, M., Zaman, R. Measuring intellectual capital efficiency: going beyond the VAIC model. Research Handbook on Intellectual Capital and Business 2021, 255-272. DOI: 10.4337/9781785365324Search in Google Scholar
Ocak, M., & Fındık, D. (2019). The impact of intangible assets and sub-components of intangible assets on sustainable growth and firm value: evidence from Turkish listed firms. Sustainability, 11(19), 5359.Search in Google Scholar
Ognjanović, J., Krstić, B., Radjenović, T., & Jovanović Vujatović, M. (2022). Intellectual capital efficiency as the determining factor of sustaining profitability in the Covid-19 pandemic conditions: Does the age of the enterprise matter in the hotel industry?. Annals of Spiru Haret University. Economic Series.Search in Google Scholar
Ordonez de Pablos, P. (2004). A guideline for building an intellectual capital statement: the 3R model. International Journal of Learning and Intellectual Capital, Vol. 1, No. 1, pp. 3-18.Search in Google Scholar
Ovechkin, D.V.; Romashkina, G.F.; Davydenko, V.A. The Impact of Intellectual Capital on the Profitability of Russian Agricultural Firms. Agronomy 2021, 11, 286. doi: 10.3390/agronomy11020286Open DOISearch in Google Scholar
Pallant, J. (2009). SPSS priručnik za preživljavanje (prevod 3. izdanja). Beograd: Mikro knjiga.Search in Google Scholar
Petković, M., Krstić, B., Rađenović, T. (2020). Accounting-based valuation methods of intangible assets: theoretical overview. Ekonomika, 66(1), 1-12. DOI: 10.28934/ea.21.54.1., pp. 104-117.Search in Google Scholar
Prasojo, P.; Yadiati, W.; Fitrijanti, T.; Sueb, M. (2022) Cross-Region Comparison Intellectual Capital and Its Impact on Islamic Banks Performance. Economies, 10, 61. doi: 10.3390/economies10030061Open DOISearch in Google Scholar
Pulic, A. (2004). Intellectual capital - does it create or destroy value? Measuring Business Excellence, 8(1), 62-68. DOI: 10.1108/13683040410524757Search in Google Scholar
Roos, G. & Roos, J. (1997). Measuring your Company’s Intellectual Performance. Long Range Planning, Vol. 30, No. 3, pp. 413-426.Search in Google Scholar
Stahle, P., Stahle, S., Aho, S. Value added intellectual coefficient (VAIC): a critical analysis. Journal of Intellectual Capital 2011, 12(4), 531–551. DOI: 10.1108/14691931111181715Search in Google Scholar
Tiwari, R Nexus between intellectual capital and profitability with interaction effects: panel data evidence from the Indian healthcare industry. Journal of Intellectual Capital 2022, 23(3), 588-616. DOI: 10.1108/JIC-05-2020-0137Search in Google Scholar
Tsai, C. F., & Yen, D. C. (2010). Discovering important factors of intangible firm value by association rules. The International Journal of Digital Accounting Research, 10, 55-85.Search in Google Scholar
Tsai, C. F., Lu, Y. H., & Yen, D. C. (2012). Determinants of intangible assets value: The data mining approach. Knowledge-Based Systems, 31, 67-77.Search in Google Scholar
UK GAAP, available at: https://www.icaew.com/technical/corporate-reporting/uk-gaap (accessed August 14, 2023)Search in Google Scholar
US GAAP. FASB Accounting Standards Codification, available at: https://asc.fasb.org/ (accessed August 12, 2023)Search in Google Scholar
Weetman, P. Financial Accounting. Harlow, England: FT Prentice Hall, Financial Times, 2003.Search in Google Scholar
Yallwe, A. H., & Buscemi, A. (2014). An era of intangible assets. Journal of Applied Finance and Banking, 4(5), 17.Search in Google Scholar
Zainudin, R., Ahmad Mahdzan, N.S. & Leong, E.S. (2018). Firm-specific internal determinants of profitability performance: an exploratory study of selected life insurance firms in Asia, Journal of Asia Business Studies, Vol. 12 No. 4, pp. 533-550. https://doi.org/10.1108/JABS-09-2016-0129Search in Google Scholar
Zhang, N. (2017). Relationship between intangible assets and financial performance of listed telecommunication firms in China, based on empirical analysis. African Journal of Business Management, 11(24), 751-757.Search in Google Scholar