Intangible resources, competencies and business resultsEvidences for Basque and Spanish companies

Résumé

There are a significant number of empirical studies that have shown links among dimensions of IC and business results Other studies analyze the links of some competencies that can be associated to a concrete dimension of IC with business However, there are few studies that consider the relation between IC, competencies and business results.In this work we pretend to analyze in depth the link between IC, competencies and business results.We understand, therefore, that proper management of these competencies linked to the dimensions of intellectual capital will allow companies to obtain competitive advantages and better business results.If the endowment of competencies and their development allow the company to increase its value, this will determine the achievement of better business results. Companies, therefore, must invest in their competencies, especially in core competencies, to improve their results.