Modified value-added intellectual coefficient (MVAIC) and traditional financial performance of Indonesian biggest companies
TLDR
In this article, the authors examined the influence of intellectual capital performance measured with modified value added intellectual coefficient (MVAIC) to four traditional financial performances: return on assets, return on equity, market to book value and price earnings ratio.Abstract:
The purpose of this study is to examine the influences of intellectual capital performance - measured with modified value added intellectual coefficient (MVAIC) - to four traditional financial performances: return on assets, return on equity, market to book value and price earnings ratio. The data were drawn from 50 biggest market capitalisation companies listed in the Indonesia stock exchange for 8 years (2007-2014). It is an empirical study using WarpPLS 3.0 for the data analysis. The finding shows that: MVAIC influences positively to current and future financial performance. It means that MVAIC can be used to predict the future of financial performance. The results extend the understanding of the role of intellectual capital in creating corporate value and building sustainable advantages for companies in emerging economies.read more
Citations
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Intellectual capital and financial performance of South African development community's general insurance companies.
TL;DR: In this article, the effect of intellectual capital on financial performance was investigated for the period 2008 to 2019, and the results showed a significant and direct relationship between lagged return on assets, intellectual capital and financial performance of insurers in the South African Development Community.
Posted Content
Intellectual Capital and Financial Performance of Islamic Banks
A.A. Ousama,A.H. Fatima +1 more
TL;DR: In this article, the authors measured the value added intellectual coefficient (VAICTM) for corporate efficiency performance of the Islamic banking sector in Malaysia and examined the relationship between IC efficiency and financial performance.
Journal ArticleDOI
Investigating the role of Intellectual Capital on the performance of pharmaceutical firms in Thailand
TL;DR: It is found that three types of intellectual capital have significant and positive influence on the performance of Thai pharmaceutical firm.
Journal ArticleDOI
The nexus of intellectual capital and operational efficiency: the case of Indian financial system
Kanishka Gupta,T. V. Raman +1 more
TL;DR: In this paper, the impact of intellectual capital on operational efficiency calculated using Stochastic Frontier Analysis (SFA) for Indian financial sector companies is evaluated. And the results of the study indicate positive and significant relationship between IC and efficiency of the firm.
Book ChapterDOI
The Influence of Relational Capital on the Relationship Between Intellectual Capital and Earnings Per Share in the Digital Economy in the Jordanian Industrial Sector
Kamelia Moh’d Khier Al Momani,Nurasyikin Jamaludin,Wan Zalani Wan Zanani Wan Abdullah,Abdul-Naser Ibrahim Nour +3 more
TL;DR: In this article, the authors examined whether relational capital (RC) affects the relationship between intellectual capital (IC) and earnings per share (EPS), for 50 industrial companies on the Amman Stock Exchange (ASE) during the period 2008-2017.
References
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TL;DR: In this article, the authors examined the link between firm resources and sustained competitive advantage and analyzed the potential of several firm resources for generating sustained competitive advantages, including value, rareness, imitability, and substitutability.
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Intellectual Capital: Realizing Your Company's True Value by Finding Its Hidden Brainpower
Leif Edvinsson,Michael S. Malone +1 more
TL;DR: In this article, the authors define the concept of intellectual capital as a phrase covering corporate brainpower, information technology, and relationships with customers and suppliers, all of which influence a company's ability to make money.
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.