The impact of intellectual capital management on company competitiveness and financial performance

2013 ◽  
Vol 11 (2) ◽  
pp. 112-122 ◽  
Author(s):  
Aino Kianto ◽  
Tatiana Andreeva ◽  
Yaroslav Pavlov
Keyword(s):  
Financial Performance ◽  
Intellectual Capital ◽  
Capital Management ◽  
Intellectual Capital Management ◽  
The Impact

scholarly journals Intellectual Capital, Market Value, and Financial Performance: Indonesia and Malaysia’s Banking Companies

2021 ◽  
Vol 4 (2) ◽  
pp. 135-151
Author(s):  
Sigit Hermawan ◽  
Nur Ravita Hanun ◽  
Nihlatul Qudus Sukma Nirwana ◽  
Clarisa Ika Candrawati
Keyword(s):  
Financial Performance ◽  
Intellectual Capital ◽  
Capital Market ◽  
Market Value ◽  
Partial Least Square ◽  
Least Square ◽  
Analysis Tool ◽  
Capital Management ◽  
Mediation Effects ◽  
Intellectual Capital Management

This study aims to determine the effect of intellectual capital on market value with financial performance as an intervening variable: evidence from banking companies in Indonesia and Malaysia. The analysis tool uses Partial Least Square to test hypotheses. The results of this study are intellectual capital affects the financial performance of banking companies in Indonesia but does not affect the banking companies in Malaysia. Intellectual capital does not affect the market value of banking companies in Indonesia but affects banks in Malaysia. Financial performance affects market value in Indonesian banking companies but does not affect banking companies in Malaysia. For indirect or mediation effects, the result is that financial performance can mediate the effect of intellectual capital on market value in banking companies in Indonesia but not for banks in Malaysia. Banking companies must pay attention to intellectual capital management because of its impact on financial performance and market value. The market will give a higher valuation to companies that have increased financial performance. Next, companies with improved financial performance will be responded positively to the market so that it will increase market value.

The Impact of Human Capital with emphasis on Candidness in The Intellectual Capital Management in Institutions of Higher Learning An Empirical Study with special reference to select Universities of Andhra Pradesh State.

2017 ◽  
Vol 4 (36) ◽  
Author(s):  
P. SREE DEVI
Keyword(s):  
Human Capital ◽  
Intellectual Capital ◽  
Andhra Pradesh ◽  
Sampling Technique ◽  
Higher Learning ◽  
Capital Management ◽  
Institutions Of Higher Learning ◽  
Intellectual Capital Management ◽  
Almost All ◽  
The Impact

Intellectual Capital is knowledge that creates value and strength to an individual as well as institution. It is a tradable entity. An organization can accumulate wealth with the help of intangibles. Intellectual Capital is knowledge that can be transformed into usefulness which has worth. Almost all the latest developments in every sector is a byproduct of knowledge. The knowledge that can be used which is present in the minds and nature of individuals need to be tapped and has to be converted. For the conversion of tacit knowledge into explicit Candidness of an individual is very essential. Candidness makes an individual to share and gain knowledge for the advantage of self as well as the organisation. This study brings together the relevant factors of human capital with emphasis on Candidness in the Intellectual Capital Management in the effective performance in Institutions of higher learning. To accomplish these objectives data is collected with the help of Questionnaire and Schedule and administered to permanent teaching fraternity of select universities in Andhra Pradesh using random sampling technique and the data is analysed using SPSS. Findings: From this study it has been established that Candidness variable of human capital has significant impact on the intellectual capital management in institutions of Higher Learning.

Intellectual capital management: pathways to wealth creation

2009 ◽  
Vol 10 (1) ◽  
pp. 81-92 ◽  
Author(s):  
Robert G. Isaac ◽  
Irene M. Herremans ◽  
Theresa J.B. Kline
Keyword(s):  
Intellectual Capital ◽  
Wealth Creation ◽  
Capital Management ◽  
Intellectual Capital Management

scholarly journals The Effect Of Intellectual Capital On The Financial Performance Of Libyan Banks

2020 ◽  
Vol 5 (4) ◽  
Author(s):  
Khalad M. S. Alrafadi
Keyword(s):  
Financial Performance ◽  
Intellectual Capital ◽  
Commercial Banks ◽  
Positive Relationship ◽  
Value Added ◽  
Organizational Structures ◽  
Private Banks ◽  
The Impact

This study examines intellectual capital (IC) performance of Libyan banks during the period from 2004 to 2010, using value-added intellectual coefficient (VAIC) methodology, and investigates the impact of IC on financial performance. It identifies the IC components that may be the drivers of the traditional indicators of bank success. The results of the study showed that private banks are more concerned with the components of intellectual capital compared to commercial banks and specialized banks. The results also showed that there is a positive relationship between the components of the (VAIC) and the (ROA). The study recommended that Libyan banks should add a post or position to manage intellectual capital in their organizational structures to help structure relevant strategies and policies on how to obtain, utilize and develop the best resources required for intellectual capital.  

Intellectual capital efficiency and market-based financial performance: Evidence from listed conglomerate companies

2021 ◽  
Vol 2 (2) ◽  
pp. 31-42
Author(s):  
Eniola Ayisat Sulaiman ◽  
Abubakar Sadiq Kasum ◽  
Wasiu Ajani Musa
Keyword(s):  
Financial Performance ◽  
Intellectual Capital ◽  
Fixed Effects ◽  
Value Added ◽  
Secondary Data ◽  
Lagrangian Multiplier ◽  
Fixed Effects Model ◽  
Analysis Technique ◽  
Capital Efficiency ◽  
The Impact

Having observed the rate at which dissimilarity occurs between market and book value, and management ignorance concerning the impact intellectual capital disclosure has on companies’ values spurred the interest to probe the association between the efficiency of value-added intellectual coefficient (VAIC) and market-based financial performance of listed Nigerian conglomerate companies. To accomplish the purpose of this study, secondary data were employed and extracted from annual audited reports of listed conglomerate companies in Nigeria from the period of 2010–2018. The data obtained were subjected to static panel data regression analysis technique. The random-effects model was adopted because the empirical result from Breusch and Pagan Lagrangian multiplier (BP-LM) and Hausman tests chose it over the fixed-effects model to produce better results. This study revealed that the value-added efficiency of capital employed (VACA), value-added efficiency of human capital (VAHU), and value-added efficiency of structural capital (STVA) are the drivers of intellectual capital in the conglomerate sector. This study concluded that elements of intellectual capital have a strong power on market-based financial performance. This study recommends that information on intellectual capital components should be reported in ways they deem fit by developing a model of intellectual capital disclosure that complies with the International Accounting Standard Board (IASB)

Intellectual Capital Management Process Measure

2010 ◽  
Author(s):  
Robert G. Isaac ◽  
Irene M. Herremans ◽  
Theresa J. Kline
Keyword(s):  
Intellectual Capital ◽  
Management Process ◽  
Capital Management ◽  
Process Measure ◽  
Intellectual Capital Management
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