The impact of intellectual capital on corporate economic performance in Iran in the face of sanctions

2022 ◽  
Vol 19 (4) ◽  
pp. 1
Author(s):  
Mahdi Jabbari Nooghabi ◽  
Negin Nasri ◽  
Javad Ashrafi
Keyword(s):  
Intellectual Capital ◽  
Economic Performance ◽  
The Face ◽  
The Impact

scholarly journals INTELLECTUAL CAPITAL, FINANCIAL CRISIS AND PERFORMANCE OF ISLAMIC BANKS: DOES SHARIAH GOVERNANCE MATTER?

2017 ◽  
Vol 18 (1) ◽  
Author(s):  
Tasawar Nawaz
Keyword(s):  
Financial Crisis ◽  
Intellectual Capital ◽  
Economic Performance ◽  
Islamic Banks ◽  
Knowledge Resources ◽  
Finance Industry ◽  
Before And After ◽  
And Performance ◽  
Shariah Governance ◽  
The Impact

This paper empirically examines the impact of intellectual capital (IC) and Shariah governance on economic performance of 47 Islamic banks (IBs) operating in the Gulf Cooperation Council (GCC) region in pre- and post-financial crisis period. The analysis suggests that higher IC efficiency helps IBs to improve their odds of survival at all times i.e. before- and after-crisis. Further, higher IC efficiency helps IBs to maintain their profitability i.e. ROA and market valuation i.e. Tobin’s Q at all times. Arguably, knowledge-resources i.e. IC is the main line of defence for IBs against negative shocks. Lastly, the study reveals that Shariah governance alone may fall short in explaining the growth trends in Islamic finance industry. Keywords: Intellectual Capital; Shariah Governance; Financial Crisis; Islamic Worldview; Economic Performance.

The economic analysis of the impact of grand challenges on sustainability and continuity of business entities’ activities

2021 ◽  
Vol 20 (11) ◽  
pp. 1994-2020
Author(s):  
Nikolai P. LYUBUSHIN ◽  
Nadezhda E. BABICHEVA ◽  
Ol'ga M. KUPRYUSHINA ◽  
Dmitrii G. KHANIN
Keyword(s):  
Sustainable Development ◽  
Economic Analysis ◽  
Intellectual Capital ◽  
Methodological Approach ◽  
Grand Challenge ◽  
Integrated Reporting ◽  
Grand Challenges ◽  
The Face ◽  
Business Entities ◽  
The Impact

Subject. The article addresses the need to develop new methodological tools for assessing threats to and opportunities of sustainable development of business entities, enabling to adequately reflect their activities in the analysis of their interaction in rapidly changing economic conditions. Objectives. The aim is to underpin a methodological approach to the formation of indicators for assessing the sustainable development of business entities in the face of grand challenges, which rests on the grouping of indicators according to the type of economic development. Methods. The study draws on resource-oriented approach, which we developed and tested in the economic analysis of sustainable development of business entities, and statistical methods. Results. Based on the methods of cognitive and resource-oriented analysis, we defined a set of basic indicators, characterizing the intellectual capital. The implementation of the methodological approach enabled to identify two baseline indicators of intellectual capital involved in the formation of a Grand Challenge, i.e. the number of computers with access to global information networks and the cost of patents and licenses for inventions, industrial designs, utility models. We developed and evaluated integrated indicators of intellectual capital to determine the possibilities of sustainable development of economic entities of the Russian Federation. Conclusions. The offered approach helps define a set of indicators of different types of capital to be included in the integrated reporting and analysis of possibilities of economic entities’ sustainable development in the face of grand challenges. The produced set of indicators is basic and may change.

scholarly journals The Impact of Intellectual Capital on Business Performance (Case Study: Shiraz Travel Agencies)

2016 ◽  
Vol 7 (2) ◽  
pp. 157
Author(s):  
Jokar Payborji, Roghayeh ◽  
Karnameh Haghighi, Hassan
Keyword(s):  
Intellectual Capital ◽  
Economic Performance ◽  
Global Economy ◽  
Business Performance ◽  
Business Environment ◽  
Intangible Resources ◽  
Knowledge Based ◽  
Travel Agencies ◽  
The Impact

As the most important capital in today’s global economy, knowledge has replaced physical and financial capitals, and the knowledge-based business environment needs an approach that encompasses new intangible organizational assets. In fact, responses that organizations have given to today’s environments indicate that they must rely on intangible resources that were previously unattended. By asking whether the intellectual capital has an impact on business performance of travel agencies in Shiraz, we seek to prove the effect of intellectual capital components on the performance of these agencies.The required statistics and information were collected and analyzed on the basis of empirical research in Shiraz and using a sample size of 142. According to the findings of this study, there is a significant relationship between intellectual capital and business performance and its components, and all aspects of intellectual capital positively and significantly influence productivity, profitability and reputation of the companies. In fact, it can be said that being aware of the importance of intellectual capital will bring about productivity and a better performance, and on the contrary, not paying enough attention to this important issue will result in poor economic performance.

The Impact of Property Characteristics on Economic Performance of Russian Industrial Enterprises

2005 ◽  
pp. 53-68 ◽  
Author(s):  
R. Kapeliushnikov ◽  
N. Demina
Keyword(s):  
Detailed Analysis ◽  
Economic Performance ◽  
Ownership Concentration ◽  
Corporate Sector ◽  
Concentrated Ownership ◽  
Industrial Enterprises ◽  
Russian Industry ◽  
Control Premium ◽  
And Performance ◽  
The Impact

The paper provides new survey evidence on effects of concentrated ownership upon investment and performance in Russian industrial enterprises. Authors trace major changes in their ownership profile, assess pace of post-privatization redistribution of shareholdings and provide evidence on ownership concentration in the Russian industry. The major econometric findings are that the first largest shareholding is negatively associated with the firm’s investment and performance but surprisingly the second largest shareholding is positively associated with them. Moreover, these relationships do not depend on identity of majority shareholders. These results are consistent with the assumption that the entrenched controlling owners are engaged in extracting "control premium" but sizable shareholdings accumulated by other blockholders may put brakes on their expropriating behavior and thus be conductive for efficiency enhancing. The most interesting topic for further more detailed analysis is formation, stability and roles of coalitions of large blockholders in the corporate sector of post-socialist countries.

IC & OI The impact of intellectual capital on organizational innovation

2020 ◽  
Vol 6 (7) ◽  
pp. 1257-1265
Author(s):  
Fouad El-Gamal
Keyword(s):  
Intellectual Capital ◽  
Middle Managers ◽  
Organizational Innovation ◽  
Sustainable Competitive Advantage ◽  
Dominant Dimension ◽  
Structural Capital ◽  
Corporate Innovation ◽  
Research Findings ◽  
The Impact ◽  
Depth Interviews

Intellectual capital can generate value for organizations and improve organizational innovation. This study aims to investigate the effects of intellectual capital on corporate innovation. Mixed research methodology approach has been used by combining both qualitative and quantitative analysis to explore and empirical examine the research model. The targeted population of interest is the licensed pharmaceutical manufactures, 90 organizations in the Egyptian pharmaceutical industry throughout its three main sectors (11 public, 70 local private and 9 MNCs). Statistical analyses are employed based on the questionnaires gathered from 39 pharmaceutical manufactures’ companies (44% response rate). In addition, sixty-three “63” in depth interviews have been conducted with both top and middle managers. The research findings indicate that all dimensions of intellectual capital (human, structural, and relational capital) have positive significant effects on organizational innovation of pharmaceutical manufactures’ companies. The study clarifies that the most dominant dimension is structural capital, which provides the largest and strongest support to pharmaceutical manufactures’ companies. The deep realization of the importance intellectual capital and its impact on innovation helps leaders to adopt accurate system to run organizational innovation in a better way, which lead to sustainable competitive advantage for organizations.

Particularities of the independent auditor's report on reliability of accounting (financial) statements for 2019: COVID-19 as qualitatively essential information (Part 2)

2020 ◽  
Vol 23 (7) ◽  
pp. 777-799
Author(s):  
O.I. Shvyreva ◽  
Z.I. Kruglyak ◽  
A.V. Petukh
Keyword(s):  
Financial Reporting ◽  
Financial Statements ◽  
Economic Situation ◽  
Risk Disclosure ◽  
Essential Information ◽  
Logical Method ◽  
Annual Reporting ◽  
The Face ◽  
Key Aspects ◽  
The Impact

Subject. This article discusses the issues related to the practice of financial reporting in the face of uncertainties caused by the coronavirus contagion, as well as the specifics of the audit strategy and formation of an audit opinion on this reporting. Objectives. The article aims to identify the quality characteristics of financial reporting prepared in the context of the COVID-19 pandemic and justify the key aspects of assurance engagement completion in an extremely uncertain epidemiological and economic situation. Methods. For the study, we used an abstract-logical method, content analysis techniques, systematization, and classification. Results. Analyzing the impact of the extremely uncertain epidemiological and economic situation on financial statements, the article clarifies aspects of disclosure of events after the reporting date and threats to business continuity in the annual reporting of economic entities. The article identifies possible alternative procedures and algorithms to obtain proper evidence when it is insufficient in the face of the inability to meet certain audit standards requirements in a remote audit environment. The article defines the impact of COVID-19 risk disclosure on the structure of the audit report and opinion. Relevance. The results of the study can be used in the practical activities of economic entities that prepare financial statements in the face of significant uncertainty, as well as auditors and audit organizations.

Safe development of business and national economy in the face of a pandemic and global recession

2020 ◽  
Vol 16 (6) ◽  
pp. 1182-1198
Author(s):  
I.V. Vyakina
Keyword(s):  
Economic Security ◽  
Global Recession ◽  
Graphical Visualization ◽  
National Economic ◽  
Business Support ◽  
The Face ◽  
The Russian Federation ◽  
Business Entities ◽  
Visualization Techniques ◽  
The Impact

Subject. This article deals with the issues related to the national economic security of the State in today's conditions. Objectives. The article aims to develop a set of special measures for additional business support to reduce the impact of restrictions imposed against the background of quarantine and the pandemic spread, and which would help prevent collapse of business entities. Methods. For the study, I used the methods of theoretical, systems, logical, and comparative analyses, and tabular and graphical visualization techniques. Results. The article proposes possible measures to support business aimed at reducing the costs of business entities due to the restrictions caused by the pandemic, that complement and explain the activities proposed by the President and Government of the Russian Federation, taking into account the regional and municipal levels. Conclusions. The uncertain current situation requires constant adjustment and adaptation of public policy in accordance with specific circumstances. Ensuring the country's economic security and sustainability associates with creation of a business organization system that connects public administration tools and business support and development opportunities under the changed environment.

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