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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The Effects of Intellectual Capital on Financial Performance and Market Value: Evidence from Turkey
Ilker Yilmaz,Goksel Acar +1 more
TL;DR: In this article, the effects of intellectual capital and its components on companies' market value and financial performance in Turkey were examined and the results suggest multi factor models are more powerful than single factor model in explaining the market performance and financial performances.
Journal Article
The Relationship between Intellectual Capitals and Growth in Revenue of Deposit Money Banks in Nigeria
TL;DR: In this article, the authors used the Value Added Intellectual Coefficient (VAIC) model to investigate if there is a positive and significant relationship between the Intellectual Capital indices (such as Human Capital Efficiency, Structural Capital Efficiency and the Capital Employed Efficiency) and growth in revenue of selected banks in Nigeria.
Journal ArticleDOI
The Effect of the Intellectual Capital Measurement, the Corporate Social Responsibility Disclosure and the Firm’s Capital Structure on the Financial Performance
Yusar Sagara,C Chairunissa +1 more
TL;DR: In this article, the authors examined the effect of intellectual capital, corporate social responsibility disclosure and capital structure proxied with debt equity ratio on financial performance of companies in terms of return on asset (ROA).
Journal ArticleDOI
The Impact of Intellectual Capital on Bank Profitability during COVID-19: A Comparison with China and Pakistan
TL;DR: In this article , the authors examined the relationship between intellectual capital and bank profitability during the COVID-19 pandemic and found that human capital is the only IC resource that continues to enhance ROA and ROE of Chinese and Pakistani banks during the pandemic period.
Journal ArticleDOI
Exploring the effect of intellectual capital on financial performance: a study of Indian banks
TL;DR: In this article, the effect of intellectual capital (IC) on the financial performance (FP) of Indian banks is inspected. But, the study results are only restricted to Indian banks and the data of only 58 banks are used for drawing the inferences.
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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