Journal ArticleDOI
Intellectual capital and traditional measures of corporate performance
TLDR
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.Abstract:
The principal purpose of this study is to 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. Data are drawn from a sample of 75 publicly traded firms from South Africa from business sectors heavily reliant on intellectual capital. Empirical analysis is conducted using correlation and linear multiple regression analysis. Findings from the empirical analysis indicate that associations between the efficiency of VA by a firm's major resource bases and profitability, productivity and market valuation are generally limited and mixed. Overall, the empirical findings suggest that physical capital remains the most significant underlying resource of corporate performance in South Africa despite efforts to increase the nation's intellectual capital base.read more
Citations
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Intellectual Capital and Financial Performance of English Football Club
TL;DR: In this paper, the authors test the components of IC effect and IC itself towards return on assets as a measure of performance of football clubs in the UK and show that intellectual capital components (human capital, structural capital, and capital employed) simultaneously affect financial performance.
Journal ArticleDOI
The Influence of Intellectual Capital on the Company's Financial Performance and Market Value
TL;DR: In this article, the authors examined the effect of intellectual capital on financial performance and market value of the property and real estate companies in Indonesia from 2014 to 2018 using multiple linear regression.
Journal ArticleDOI
Intelligence in the Oil Patch: Knowledge Management and Competitive Intelligence Insights
TL;DR: This paper compares and contrast knowledge management and competitive intelligence practice in oil-based industries including financial returns of thousands of companies in a broad range of industries over a five-year period and reviews data concerning the level and importance of knowledge assets in each industry.
Journal ArticleDOI
Corporate social responsibility, intellectual capital and financial performance: evidence from developed and developing Asian economies
Intellectual Capital's influence on the Financial Performance of Manufacturing Companies
TL;DR: In this paper, the effect of intellectual capital on the financial performance of companies listed on the Indonesia Stock Exchange (BEI) in 2014-2016 was analyzed using multiple regression with the help of windows software.
References
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Journal ArticleDOI
The Stakeholder Theory of the Corporation: Concepts, Evidence, and Implications
Thomas Donaldson,Lee E. Preston +1 more
TL;DR: In this article, the authors examine three aspects of the stakeholder theory and critique and integrate important contributions to the literature related to each, concluding that the three aspects are mutually supportive and that the normative base of the theory-which includes the modern theory of property rights-is fundamental.
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
Intellectual capital: an exploratory study that develops measures and models
TL;DR: In this paper, an empirical pilot study that explores the development of several conceptual measures and models regarding intellectual capital and its impact on business performance is presented, which can help both academics and practitioners more readily understand the components of Intellectual Capital and provide insight into developing and increasing it within an organization.
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.
Book
Intellectual Capital: Navigating the New Business Landscape
TL;DR: In this paper, the authors present an organizational system that helps managers maximize the flow of intellectual capital in their companies, providing insights gained by leading experts from the practice, research, and consulting side of business management.
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