Cited by 76Intellectual Capital and Performance AnalysisEfficiency Analysis Using DEAAccounting Theory and Financial Reporting

Assessing Intellectual Capital efficiency and productivity: An application to the Italian yacht manufacturing sector

Costa, Roberta·2012·Expert Systems with Applications

Integrity signals

Registry

Crossref · 10.1016/j.eswa.2012.01.099

Cites

25 of 25 references verified0 citation errors · 0 not checkable

Statistics

Recomputing p-values needs the paper’s full text.

Claims the paper makes

We couldn’t retrieve this paper’s full text, so its claims and self-check weren’t run. The registry and citation checks still apply.

Claims other papers make about this one

Each is checked against this paper’s own text: does it say what the citing paper says it does?

  • The study controlled for firm size (SIZE), financial leverage (LEV), and firm age (AGE).

    “we controlled for three variables: firm size (SIZE), which was measured by the natural logarithm of total assets; financial leverage (LEV), which was measured by dividing the DMU's total liabilities by its shareholders' equity; and firm age (AGE) as a proxy for learning, which was measured by the natural logarithm of the DMU's age since inception.”

Cites

Flagged first, then by citations

Cited by

Sorted by citations

Authors
Costa, R.
Affiliations
University of Rome Tor Vergata (IT)
Corresponding author
Costa, Roberta
Venue
Expert Systems with Applications
Publisher
Elsevier BV
Published
2012-06
Volume
39
Issue
8
Pages
7255-7261
ISSN
0957-4174 (ISSN-L)
OpenAlex
W2003334068
Cited by
76
References
25
Citations by year
2025: 2 · 2024: 6 · 2023: 1 · 2022: 5 · 2021: 3 · 2020: 8 · 2019: 1 · 2018: 7 · 2017: 3 · 2016: 4 · 2015: 7 · 2014: 10 · 2013: 15 · 2012: 3
FWCI
33.33
Type
journal article
Language
en
Open access
closed
Locations
  • Expert Systems with Applications (publishedVersion)
  • Cineca Institutional Research Information System (Tor Vergata University) (submittedVersion)
Topics
  • Social Sciences › Business, Management and Accounting › Strategy and Management › Intellectual Capital and Performance Analysis
  • Social Sciences › Decision Sciences › Management Science and Operations Research › Efficiency Analysis Using DEA
  • Social Sciences › Business, Management and Accounting › Accounting › Accounting Theory and Financial Reporting
Keywords
intellectual capital, intellectual capital management, intangible assets, productivity, efficiency, benchmarking, best practices, yacht manufacturing, Malmquist productivity index, data envelopment analysis

About these checks

Registry, retraction, Cites and statistics results are computed, not judged, with one exception: a printed reference that no index lists is read once by a model before it counts as a citation error. Claims are extracted by a model and kept only when their quote appears verbatim in the text; each cited source is then checked, with a model’s help, for whether it says what the claim relies on. Those verdicts can be wrong — read the claim’s quote and the cited source before relying on one.

Statistics and arithmetic are recomputed, not judged.

Confidence bands are shown only for fields calibrated on our annotated test set. None is calibrated yet, so no band is shown.

What counts as a claim ›How we measure confidence ›How we check this ›

Are you an author, or do you see a problem with this page? Request a review