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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Journal Article
Analisis hubungan profitabilitas terhadap pengungkapan intellectual capital
TL;DR: In this paper, the authors examined the relationship between the profitability with the level of Intellectual Capital Disclosure on banking industry in Indonesia and found that both EBITDA and net income affect the Intellectual Capital disclosure but not inferential.
Proceedings ArticleDOI
The Influence of Firm’s Characteristics on the Level of Intellectual Capital Disclosure of Indonesian Islamic Banking
TL;DR: In this article, the effect of firm size, profitability, leverage, firm age, ownership of the company, and the type of Islamic banking for the intellectual capital disclosure was analyzed using multiple linier regression analysis.
Journal Article
Pengaruh intellectual capital pada kesehatan keuangan perusahaan asuransi jiwa di indonesia
TL;DR: Hasil et al. as mentioned in this paper determined the effect of intellectual capital on the financial health of insurance companies in Indonesia and showed that human capital and structural capital has an important role in the knowledge-based companies such as life insurance companies.
Journal ArticleDOI
Managing Telecommunications for Development: An Analysis of Intellectual Capital in Nigerian Telecommunication Industry
TL;DR: The position of Chief Knowledge Officer is recommended to be saddled with responsibility of effectively leveraging knowledge generated in the industry for optimum organisational performance and national development.
Motivos para la valoración financiera de los intangibles: el caso de las PYMES
TL;DR: In this paper, the authors analyze the relationship between the motives driving a valuation process and the results obtained by SMEs and find that SMEs that consider the financial valuation of their intangibles to be important for internal reasons get better 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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