تأثیر سرمایه گذاری در آموزش و تبلیغات در رابطه با ارزش بازار ملزومات شرکت: تاثیر بحران اقتصادی در اسپانیا

The relevance of our paper for academics and practitioners should be noted, as there were no previous similar studies in Spain relating investments in these types of intangibles and market value using IBEX-35 companies. Practitioners likewise need to consider the positive effect on competitiveness of investment in competencies (human and relational competencies).