Steven Firer

TL;DR: In this paper, the authors investigate the association between the efficiency of value added (VA) by the major components of a firm's resource base (physical capital, human capital and structural capital) and three traditional dimensions of corporate performance: profitability, productivity, and market valuation.

TL;DR: In this article, the authors investigate whether the performance of a company's intellectual capital can explain organisational performance, including profitability, productivity, and market valuation, using data from 65 companies listed on the JSE Securities Exchange (high knowledge base sectors).

TL;DR: In this paper, the authors examined the relationship between board structure and the intellectual capital performance of South African publicly listed companies and found a positive significant relationship between the percentage of ethnic members on the companies' boards of directors and intellectual capital.

TL;DR: In this paper, the authors investigate the association between three ownership structure characteristics and voluntary intellectual capital disclosure practices and find that firms with a high level of executive director ownership were less likely to voluntarily disclose IC related information than those where executive directors had smaller holdings in the entity.

TL;DR: The authors used Ohlson's 1995 valuation model and JSE Securities Exchange (SA) (JSE) data in an attempt to identify whether the book value of assets, accounting (accrual) earnings and value added intellectual coefficient (VAICTM) contributes to the explanation of the book-to-market ratio.