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 ArticleDOI
Intellectual capital and performance in banking industry of Taiwan
Hsiu Hui Tsao,Yu Chung Hung +1 more
TL;DR: In this article, the authors examined the relationship between intellectual capital and corporate performance of the banking industry in Taiwan and found that human capital has a significant and positive effect on performance, and is the source of the other intellectual capital elements.
Journal ArticleDOI
Do Ownership Gender Diversity and Size Matter? A Focus on Intellectual Capital Performance
TL;DR: In this paper, the authors investigated whether ownership gender diversity and size impact on intellectual capital performance of Italian SMEs through cross-sectional OLS analysis and found that both gender diversity, and size negatively impact the performance of SMEs.
Journal ArticleDOI
Which Relationship between Gender Diversity, Intellectual Capital and Financial Performance?
Marco Giuliani,Simone Poli +1 more
TL;DR: In this article, the authors investigated whether IC performance can be considered as a mediator in the relationship between gender diversity and financial performance and found that IC performance plays the role of mediator, both in ownership and board of directors.
Posted Content
Testing the Relationship between the Effi ciency of Value Added Intellectual Coeffi cient and Corporate Performance at Commercial Banks in Amman Stock Exchange (ASE)
TL;DR: In this paper, the authors investigate the association between the efficiency of value added Intellectual Coefficient (VAIC) by the major components of a banks resource base {physical capital (CEE), human capital (HCE) and structural capital (SCE)} and three traditional dimensions of banks financial performance.
Proceedings ArticleDOI
The empirical study of relationships between intellectual capital, firms' market value and financial performance of logistics industry of Thailand
Shujun Zeng,Ratapol Wudhikarn +1 more
TL;DR: In this paper, the influence of intellectual capital on both a firm's market value and on the financial performance of logistics industry companies on the Stock Exchange of Thailand (SET) was examined.
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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