Journal ArticleDOI
Intellectual capital and performance of pharmaceutical firms in India
TLDR
In this paper, the relationship between intellectual capital (IC) and performance of pharmaceutical firms in India was studied and three extended and modified models of Value Added Intellectual Coefficient (VAIC) method were proposed.Abstract:
Purpose – The purpose of this paper is to study the relationship between intellectual capital (IC) and performance of pharmaceutical firms in India. The secondary objective is to propose and test modified models of Value Added Intellectual Coefficient (VAIC™) method. Design/methodology/approach – Data on 22 large pharmaceutical firms collected for empirical investigation. Return on assets and return on sales are performance variables. IC and its components – human capital, structural capital and relational capital (RC), are predictor variables. Three extended and modified VAIC™ models (e-VAIC™) are proposed. Multiple regression technique is applied on pooled data to draw inferences. Findings – Results show instances of positive relationship between IC and performance variables. RC, the new variable, does not demonstrate statistically significant relationship with performance variables. Research limitations/implications – Due to inadequate reporting of IC and its components, availability of data on various...read more
Citations
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Journal ArticleDOI
Big Data Analytics Influence on Financial Performance and Market Value: Intellectual Capital as a Proxy
Zakaria Nejjari,Hanane Aamoum +1 more
TL;DR: In this article, the authors used the VAIC technique to determine IC, through its principal constituents: capital employed efficiency, structural capital efficiency, human capital efficiency and subsequently applied the SEM method to examine the model fit.
Journal ArticleDOI
Intellectual Capital and Financial Performance of Chinese Manufacturing SMEs: An Analysis from the Perspective of Different Industry Types
TL;DR: Li et al. as mentioned in this paper used the data of 588 Chinese listed SMEs in the manufacturing industry between 2015 and 2020 and employed the modified value-added intellectual coefficient (MVAIC) model to assess IC.
Corporate Governance, Intellectual Capital and Financial Performance of Banks listed in Pakistan Stock Exchange
Javed Iqbal,Jahan Zaib +1 more
Journal ArticleDOI
The moderating role of market turbulence beyond the Covid-19 pandemic and Russia-Ukraine crisis on the relationship between intellectual capital and business sustainability
Nagwan AlQershi,Roselina Ahmad Saufi,Noor Azizi Ismail,Mohd Rosli Mohamad,Thurasamy Ramayah,Nik Maheran Nik Muhammad,Mohd Nor Hakimin Yusoff +6 more
TL;DR: In this article , the role of Intellectual Capital and its contribution to business sustainability among large manufacturing firms in Malaysia was examined using Partial-Least Squares-Structural Equation Modeling.
Journal ArticleDOI
Intellectual capital and value: testing new IC measures in Russia
TL;DR: In this paper, the authors proposed modified residual income and modified economic value added of equity as IC metrics and tested a relationship between market value and IC to investigate suggested metrics, and found that extended IC measures have a stronger connection to market value.
References
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Book
The New Organizational Wealth: Managing and Measuring Knowledge-Based Assets
TL;DR: In this paper, Sveiby assembles a veritable toolbox of knowledge-based management techniques to enable managers to meet the new business challenges of the coming century and offers practical advice and rules of thumb for designing a business strategy that focuses on knowledge as an intangible asset.
Book
Intellectual Capital: Realizing Your Company's True Value by Finding Its Hidden Brainpower
Leif Edvinsson,Michael S. Malone +1 more
TL;DR: In this article, the authors define the concept of intellectual capital as a phrase covering corporate brainpower, information technology, and relationships with customers and suppliers, all of which influence a company's ability to make money.
Book
Intellectual Capital: The New Wealth of Organizations
TL;DR: In this article, the authors argue that knowledge has become the most important fact of economic life and that knowledge is the chief ingredient of what is bought and sold, the raw material people work with.
Journal ArticleDOI
Assessing knowledge assets: a review of the models used to measure intellectual capital
TL;DR: A review of the literature pertaining to the assessment of knowledge assets can be found in this article, where a variety of models have surfaced in an attempt to measure IC and this paper aims to highlight their strengths, weaknesses and operationalizations.
Journal ArticleDOI
Developing a model for managing intellectual capital
Leif Edvinsson,Patrick Sullivan +1 more
TL;DR: In this paper, the authors provide an overview of the concept of Intellectual Capital and its relationship to other elements of a knowledge company, as well as its management activities used in each of the component areas.