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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The Intellectual Capital Performance of Kuwaiti Banks: An Application of VAIC ™1 Model
TL;DR: In this article, the authors used the Value Added Intellectual Coefficient VAIC TM model, a widely used model, to measure the Intellectual Capital efficiency of the Kuwaiti banks using a ten years period data set from 1996 to 2006.
Journal ArticleDOI
Do intangible assets stimulate firm performance? Empirical evidence from Vietnamese agriculture, forestry and fishery small- and medium-sized enterprises
Tuan Nguyen-Anh,Chinh Hoang-Duc,Linh Nguyen Thi Thuy,Vuong Vu-Tien,Uyen Nguyen-Dinh,Nguyen To-The +5 more
TL;DR: In this article , the authors investigated the effect of IAs on firms' performance and the internal and external determinants of firms' IA development amongst small and medium-sized enterprises (SMEs) in the Vietnamese sectors of agriculture, forestry and fishery (AFF).
Journal ArticleDOI
The Influence of Capital-Raising Activity on Intangibles Reporting: Evidence from Malaysia
TL;DR: In this paper, the authors focus on the top 100 Malaysian firms and conduct content analysis of annual reports to determine the variety, extent and intensity of intangibles disclosure, showing that capital-raisers provide more intense information compared to their non-capital-raiser counterparts.
Journal ArticleDOI
Intellectual capital for recovering patient centrality and ensuring patient satisfaction in healthcare sector
TL;DR: The paper shows how an intellectual capital framework can support a better understanding and management of dynamics and processes through which patient centrality and satisfaction in healthcare management can be enforced.
Journal ArticleDOI
A Critical Review of Empirical Studies in Intellectual Capital Literature
TL;DR: In this article, a review of literature shows that intellectual capital is considered as the basic fundamental strategic knowledge-based resource for any kind of organization and that the knowledge based resources in organizations carry more than 75 % of any organization, as knowledge resources are the determinants of success in today's world.
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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