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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Pengaruh Faktor Fundamental Terhadap Harga Saham Perusahaan Sub Sektor Farmasi Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2020
TL;DR: In this article , the effect of fundamental factors projected by Current Ratio (CR), Debt to Equity Ratio (DER), Return On Asset (ROA), and Earning Per Share (EPS) on the share price of pharmaceutical subsector companies listed on the Indonesia Stock Exchange for the period 2015-2020.
Journal ArticleDOI
Emerging economies and investment in intellectual capital in crisis time: The case of Russia
TL;DR: In this paper , the authors used hierarchical linear models to evaluate the effect of investment in intellectual capital on the performance of Russian companies in a period of crisis, and found that investments in structural capital and relational capital have a direct effect on the stock of intellectual capital and generate value.
Journal ArticleDOI
The impact of intellectual capital on firm value and financial performance as intervening variables in manufacturing companies in the basic and chemical industrial sectors on indonesia stock exchange year 2012-2020
R Br Bukit,Yeni Absah +1 more
TL;DR: In this paper , the effect of intellectual capital on firm value and financial performance as an intervening variable was investigated in manufacturing companies in the basic and chemical industrial sectors listed on the Indonesia Stock Exchange.
The nature and motivation of Human Capital Reporting (HCR): a preliminary study / Shukriah Saad and Mohamat Sabri Hassan
TL;DR: In this paper, a cross-sectional examination of disclosures on human capital (HC) by 20 public listed companies in Malaysia was conducted to explore the external disclosure of human capital information.
Dissertation
Pengaruh Analisis Value Added Intellectual Capital Terhadap Kinerja Keuangan, Kinerja Ekonomi Dan Kinerja Saham Perbankan Yang Terdaftar Di Bursa Efek Indonesia
TL;DR: In this paper, the role of intellectual capital in the process of value creation and understanding of the performance on banking companies is very important to be known by each individual in decision-making.
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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