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
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Intellectual Capital and Sustainable Economic Performance in the Public Sector: The Context of the New Public Management in Malaysia
TL;DR: In this article, the authors examined the theoretically informed relationship between the intellectual capital construct and its construct dimensions and the sustainable economic performance construct and construct dimensions, and identified intellectual capital items that play a vital role in supporting public sector sustainable economic performances in Malaysia under New Public Management.
Journal ArticleDOI
Does intellectual capital impact firms' capital structure? Exploring the role of firm risk and profitability
TL;DR: In this article, the authors analyzed the relationship between intellectual capital and firm capital structure by exploring whether firm profitability and risk are drivers of this relationship and found that firms with a high level of intellectual capital have lower financial leverage and are more profitable and riskier than firms with low level of Intellectual capital.
Journal ArticleDOI
Measuring national intellectual capital: a novel approach
Duc Hong Vo,Ngoc Phu Tran +1 more
TL;DR: In this article, the authors proposed a new index of national intellectual capital (INIC) which is simple, quantifiable, relevant, and comparable for countries around the globe, which uses various indicators, including human capital, structural capital, and relational capital.
Journal ArticleDOI
Board structure and intellectual capital efficiency: does the family firm status matter?
TL;DR: In this paper, the authors empirically examined the relation between boardroom characteristics, namely board size, director independence, leadership structure and gender diversity, and proposed that the family firm status is a specific condition that moderates the effect of board features on IC efficiency.
Posted Content
Intellectual Capital Disclosures Practices in Saudi Arabia Financial Institution
TL;DR: In this article, the authors investigated the current practices of intellectual capital disclosure (ICD) in the annual report of 12 commercial banks listed on Saudi Arabia (Tadawul) Stock Exchange in 2014.
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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