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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Journal Article
Big Data and Knowledge Management: Establishing a Conceptual Foundation
TL;DR: This paper will work through the accepted literature concerning knowledge management (KM) and intellectual capital to develop a view of big data that fits with existing theory and provide a justification for bringing proven knowledge management strategies and tools to bear on big data and business analytics.
Journal ArticleDOI
Determinants of intellectual capital reporting: Evidence from annual reports of Malaysian listed companies
TL;DR: In this article, the authors examined the determinants (i.e., firm size, profitability, leverage, type of audit firm and industry type) of intellectual capital disclosure in the annual reports of Malaysian listed companies.
Journal ArticleDOI
Intellectual Capital, Innovation and Performance: a Systematic Review of the Literature
TL;DR: In this article, a systematic review of the literature on the complex relationships between intellectual capital, innovation and performance is presented, which provides an intellectual capital oriented framework to capture the distinctive features of innovation at firm level and hence contributes to the scarce stream of literature focusing on better identifying and delineating innovation effects on performance.
Journal ArticleDOI
Intellectual capital performance in the case of Romanian public companies
TL;DR: In this article, the authors identify the intellectual capital (IC) performance of the Romanian companies, empirically examine the association between IC performance and traditional corporate performance and analyse the relative importance of various components of IC on the company's performance.
Journal ArticleDOI
The Importance of Intellectual Capital for Firm Performance: Evidence from Australia
TL;DR: This article investigated the dynamic relationship between intellectual capital (IC) and firm performance (FP) through system generalised methods of moments, when previous studies produced divergent results based on static OLS or fixed-effects estimations.
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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