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
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Dissertation
Intellectual capital reporting among large Malaysian companies and their determinants
TL;DR: In this new economy, intellectual capital (IC) plays an important role compared to the physical assets in achieving a company's value and success as mentioned in this paper, and the inconsistency in the application of content analysis, as well as an absence of specific guidelines on IC, had led to substantive difference in IC reporting practices.
Journal ArticleDOI
Performance of Malaysian Financial Firms: An Intellectual Capital Perspective Using MVAIC Model
TL;DR: In this paper, the authors examined the influence of intellectual capital on Malaysian financial firms from two perspectives, performance of Intellectual Capital and impact of Intellectual capital on financial performance and found that Intellectual capital was measured using the modified value-added intellectual coefficient (MVAIC) model and financial performance was proxied by the return on asset (ROA).
Eficiência operacional na geração de desempenho das empresas brasileiras distribuidoras de energia elétrica
Edgar Pamplona,Nelson Hein +1 more
TL;DR: In this article, a pesquisa descritiva, documental e quantitativa verificar a eficiencia operacional na geracao de desempenho das empresas brasileiras distribuidoras de energia eletrica is presented.
Journal ArticleDOI
Comparative Evaluation of Biological Activity of Fraction Below 5 kDa from Cattle Cord Blood After Low-Temperature Storage (at –80°C) or Lyophilization to Treat Burn Wounds in Rats
Posted Content
Intellectual Capital amongst Commercial Banks in Malaysia
TL;DR: In this paper, the authors employed the Value Added Intellectual Coefficient (VAICTM) model and the Pooled Ordinary Least Square (POLS) estimation method to evaluate the intellectual capital efficiency and examine the relationship between intellectual capital components and financial performance.
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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