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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Intellectual Capital for Innovation Capability: A Conceptual Model for Innovation
Xiaobo Wu,V. Sivalogathasan +1 more
TL;DR: In this paper, a wide-range conceptual analysis of intellectual capital in business environment was presented, where the primary research objective was to look at intellectual capital with innovation capability and in order to enable the fine-tuning of Intellectual Capital literature.
The Influence of Intellectual Capital to Financial Performance at Insurance Companies in Jakarta Stock Exchange (JSE)
TL;DR: In this paper, the authors investigated the influence of intellectual capital on insurance company's performance, especially financial performance using empirical data from Indonesia Capital Market Directory 2005 that issued of Jakarta Stock Exchange (JSE).
Journal ArticleDOI
Relational capital disclosure, corporate reporting and company performance: Evidence from Europe
TL;DR: In this article, the authors analyse the content of relational capital disclosure (RCD) information communicated by a sample of European listed companies and investigate the links between RCD and certain corporate financial performance indicators.
Journal ArticleDOI
Impact of Intellectual capital on Financial Performance and Market Valuation of Firms in India
TL;DR: In this paper, the impact of intellectual capital on the financial performance and market valuation of firms in India was investigated using multiple linear regression analysis for a period from FY 2008-2009 to 2012-2013.
Journal ArticleDOI
The mediating role of human capital and management accounting information system in the relationship between innovation strategy and internal process performance and the impact on corporate financial performance
TL;DR: In this paper, the importance of sustainable innovation strategy applied in manufacturing companies in Indonesia which affects the company's financial performance through several mediating variables, including human capital, management accounting information system and internal process 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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