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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GREEN INTELLECTUAL CAPITAL CONSERVATISM EARNING MANAGEMENT, TO FUTURE STOCK RETURN AS MODERATING STOCK RETURN (Study of Mining Companies in Indonesia Listed on IDX for the Period of 2014-2019)
TL;DR: In this paper, the authors analyzed the effect of green intellectual capital, conservatism, and real earning management on future stock returns on mining companies listed on the Indo-Nesia Stock Exchange Period 2014 - 2019.
Journal ArticleDOI
Top management characteristics and intellectual capital performance in small Italian companies
TL;DR: In this article, the authors explore the relationship between top management characteristics and intellectual capital (IC) performance of small companies and provide empirical evidence to understand what governance and management-specific factors affect the efficiency in managing IC assets in small companies.
Journal ArticleDOI
The impact of intellectual capital on the financial performance of listed Nigerian food products companies
TL;DR: In this article, the impact of intellectual capital on financial performance of listed Nigerian food products companies for five year period 2010 to 2014 by adopting Pulic model of IC known as value added intellectual coefficient (VAIC).
Journal ArticleDOI
Influence of Intellectual Capital on Performance: An Analysis of IT and Pharmaceutical Firms
Kanishka Gupta,T. V. Raman +1 more
TL;DR: The result indicates that overall intellectual capital, human capital, relational capital, process capital, and financial capital have a significant impact on financial performance, and innovation capital has no significant relationship with firms' financial performance.
Dissertation
The mediating effect of market orientation on the relationship between total quality management, entrepreneurial orientation and the performance of banks in Libya
TL;DR: In this paper, the mediating effect of Market Orientation on the relationship between total quality management, entrepreneurial orientation, and organizational performance was investigated and the results revealed that TQM, and EO were positive and have also proven to be significant predictors of organizational 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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