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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Posted Content
Perceptions du capital intellectuel par les managers etude empirique dans le contexte tunisien
Mohamed Boujelbene,Habib Affes +1 more
TL;DR: In this article, the authors examine the extent of recognition of the concept of intellectual capital in the Tunisian context and identify the perceptions of managers concerning the accounting treatment and disclosure of this hidden concept.
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.
Dissertation
Pengaruh intellectual capital terhadap pertumbuhan dan nilai pasar perusahaan pada perusahaan perbankan yang tercatat di bursa efek indonesia
Adityas Wicaksana,Abdul Rohman +1 more
TL;DR: In this article, the authors investigated the influence of Intellectual Capital of a firm toward its growth and market value, and found that Intellectual Capital influences positively to both firms' growth and firms' market value.
Journal Article
PENGARUH INTELLECTUAL CAPITAL TERHADAP BUSINESS PERFORMANCE (Studi Persepsi Karyawan PT BPR Setia Karib Abadi Semarang)
TL;DR: In this paper, the implementation effect of intellectual capital (human capital, structural capital, and customer capital) to business performance (office-workers perceptiveness case on Limited Company of BPR Setia Karib Abadi Semarang).
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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