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
Voluntary disclosure of intangibles by capital-raising companies in Australia
TL;DR: In this article, the authors investigated the effect of capital raising on the extent and variety of intangibles disclosure in the top 200 Australian firms and found that capital-raisers provide more intense and powerful signals compared to their non-capital-raiser counterparts.
Posted Content
The Influence of Organizational Culture on Corporate Performance: Using Management Accounting System as the Mediating Variable
TL;DR: In this article, the authors explored the influence of organizational culture on corporate performance at Indonesia Stock Exchange listed companies, with Management Accounting System (MAS) being the mediating variable, and found that good organizational culture will influence MAS which mediate fully to corporate performance.
Book ChapterDOI
The Corporate Sustainability Reporting and Disclosure
TL;DR: In this paper, the main jurisdictions, guidelines, frameworks and standards adopted by companies to disclose sustainable and non-financial information to all stakeholders (e.g., investors, lenders, governments; all stakeholders) are introduced.
Journal ArticleDOI
The impact of the intellectual capital components on firm’s performance in emerging markets
TL;DR: Chaabane et al. as mentioned in this paper studied the impact of the intellectual capital components on firm's performance in emerging markets, and found that intellectual capital component impacts the performance of a firm.
Pengaruh Intellectual Capital Terhadap Financial Performance, Growth, Dan Market Value
TL;DR: Abstrak penelitian in this paper bertujuan untuk menguji pengaruh intellectual capital terhadap financial performance, growth, and market value, dengan Return on Equity (ROE), Return on Assets (ROA), Current Ratio (CR), Debt-to-Equity Ratio (DER), and Employee Productivity (EP).
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.
Related Papers (5)
Intellectual Capital: Realizing Your Company's True Value by Finding Its Hidden Brainpower
Leif Edvinsson,Michael S. Malone +1 more