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
More filters
Journal Article
The Influence of the Intellectual Capital on the Firms’ Market Value: A Study of Listed Firms in the Tehran Stock Exchange (TSE)
TL;DR: In this article, the authors used the value added efficiency of the three components, capital employed, human capital and structural capital, to measure the intellectual capital efficiency of Iranian industries groups, listed in the Tehran Stock Exchange (TSE), using a 8 years period data set from 2005 to 2012.
FINANCIAL ECONOMICS | RESEARCH ARTICLE Financial information disclosure
TL;DR: In this paper, the authors examined determinants of financial information disclosure by Tunisian companies using the cognitive mapping technique, which is based on quali- tative approach, using the qualitative analysis.
Assessment of the Supermarkets and Grocery Stores Sector in Australia: A Case Study of Woolworths and Coles using DEA and VAIC???
Toine Van Kampen,Ross Kirkham +1 more
Journal ArticleDOI
Intellectual Capital on Financial Performance of Nigerian Companies
TL;DR: In this article , the authors investigated the intellectual capital (IC) efficiency on companies' performance of 117 quoted firms in Nigeria between 2018 and 2019 periods using Pulic Value Added Intellectual Coefficient (VAIC) model.
Journal ArticleDOI
Knowledge Transfer Framework for Managing Knowledge in Relief Organisations
Jorge Mazuze,Geoff Turner +1 more
TL;DR: In this article, the authors proposed a new holistic framework to enhance the transferability of tacit and implicit knowledge in emergency relief organizations, and they considered the application of artificial intelligence in the aid sector as a means of achieving this, and proposed its use for providing ready-to-use knowledge for decision making in emergencies.
References
More filters
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