Нематериальные ресурсы как стратегический фактор цифровой трансформации компанийIntangibles as a strategic driver for digital transformation of companies

The present PhD thesis aims to identify the digital dimensions of corporate intangibles, validate metrics for the components of digital intangibles, and consider them as inputs in companies' production function. The PhD thesis is grounded in the three-component framework of corporate intangibles, encompassing human, relational, and structural capital. The research questions are elaborated theoretically and empirically, using advanced data mining and econometric methods applied to extensive databases of Russian and European companies. As a result, we delve into the essence of digital corporate intangibles by providing detailed descriptions and quantifiable metrics for the digital aspects of the three corporate intangible components. Furthermore, the empirical results demonstrate evidence of both linear and nonlinear relationships between the digital dimensions of structural and relational capital and a company's performance. Additionally, we examine the implicit value of digital human capital as conveyed by companies in their job advertisements. From a theoretical point of view, the thesis extends current scientific knowledge about the digital dimensions of intangibles and their relationship with corporate performance. From a practical standpoint, the results of the empirical analysis within the thesis can serve as a foundation for data-driven decisions that enable companies to select and pursue strategies to enhance their value.