THE MEDIATION ROLE OF INFORMATION RELEVANCE IN THE RELATIONSHIP BETWEEN STRATEGIC INTELLECTUAL CAPITAL INFORMATION REPORTING AND BUSINESS PERFORMANCE: EVIDENCE IN THAILAND

2014 ◽  
Vol 14 (2) ◽  
pp. 73-82
Author(s):  
Kanyanat Rattanaphaphtham
Keyword(s):  
Intellectual Capital ◽  
Business Performance ◽  
Information Reporting ◽  
Information Relevance ◽  
The Relationship ◽  
Role Of Information

Intellectual capital and business performance: the role of dimensions of absorptive capacity

2019 ◽  
Vol 21 (1) ◽  
pp. 23-39 ◽  
Author(s):  
Syed Saad Ahmed ◽  
Jia Guozhu ◽  
Shujaat Mubarik ◽  
Mumtaz Khan ◽  
Essa Khan
Keyword(s):  
Absorptive Capacity ◽  
Intellectual Capital ◽  
Business Performance ◽  
Partial Least Square ◽  
Equation Modeling ◽  
Content Type ◽  
Mediating Role ◽  
The Relationship ◽  
Realized Absorptive Capacity

Purpose The purpose of this paper is to empirically examine the mediating role of potential and realized absorptive capacity in intellectual capital (IC) and business performance. It also investigates the direct impact of the components of IC on business performance. Design/methodology/approach Partial least square-structural equation modeling (PLS-SEM) was used to assess the effect of IC dimensions on performance and to analyze the mediating role of absorptive capacity in this relationship. Data were collected from 192 managers using a survey questionnaire with Likert scale items. Findings The findings of the study show that potential absorptive capacity does not intervene in the relationship between the components of IC and those of business performance. However, realized absorptive capacity, measured as the transformation and exploitation of knowledge, played a positive mediating role in the relationship between the dimensions of IC and those of business performance. Social capital was also noted as a weak predictor of business performance, while human capital and organizational capital had a profound positive influence. Originality/value This study contributes to the literature on IC by examining the role of realized and potential absorptive capacity in the relationship between IC components and firm performance. This research also helps practitioners recognize the importance of transformation and the exploitation of knowledge for business performance.

scholarly journals ROLE OF INFORMATION AND ITS IMPACT ON BUSINESS PERFORMANCE: STRUCTURAL EQUATION MODELING (SEM) PERSPECTIVE IN SAUDI ARABIA

2021 ◽  
Vol 56 (5) ◽  
pp. 253-264
Author(s):  
Abdulnaser S. H. Al-MSloum
Keyword(s):  
Structural Equation Modeling ◽  
Structural Equation ◽  
Business Performance ◽  
Primary Data ◽  
Equation Modeling ◽  
Management Quality ◽  
The Relationship ◽  
Role Of Information

Structural Equation Modeling (SEM) encompasses various forms of computational algorithms, statistical techniques, and mathematical models, which are utilized to fit the constructs of information. SEM tests the hypothesis by utilizing data generated from respondents who are all participated in the intelligence test. This article focuses on the investigation of the relationship between the elements of successive critical factors for management quality (SCEMQ) and business progression (BP). The instrument is adopted to gather primary data from the business organization. In this article, two-step SEM model is incorporated in the investigation of SCEMQ and BP. The article identified seven critical successive elements, namely commitment with top management (CTM), focus on customer (FC), planning of strategic (PS), management of process (MPR), management of people (MP), quality of leadership (QL), and management of supplier (MS), which have a significant role in defining the performance of the business. From this study, it is identified that the quality and information have a huge contribution to the success of business. From the analysis of statistical outcome, significant as well as positive correlation among the critical aspects of business are identified.

Role of Intellectual Capital in Women Entrepreneurs' Business Performance

2019 ◽  
pp. 209-230
Author(s):  
Sakinah Mat Zin ◽  
Khamisah Abd Manaf
Keyword(s):  
Empirical Study ◽  
Intellectual Capital ◽  
Business Performance ◽  
Small And Medium Enterprises ◽  
Peninsular Malaysia ◽  
Depth Analysis ◽  
Different Dimensions ◽  
Medium Enterprises ◽  
The Relationship

This chapter presents an in-depth analysis on the relationship between intellectual capital and business performance in view to highlight gaps in the knowledge of women entrepreneurship in Malaysian small and medium enterprises (SMEs). The creation of intellectual capital is crucial to cope with organizational competitive issues in the present dynamics of globalized economics. A conceptual model is developed linking different dimensions of intellectual capital to business performance. In doing so, the sample of 167 respondents from women SME entrepreneurs in Kelantan was utilized. The survey data were analyzed using SPSS version 22. The results of the study reveal that intellectual capital significantly influences business performance. This enables entrepreneurs and scholars to make appropriate decisions that can foster business progress. Moreover, the empirical study presented in this chapter is the first of its kind over women SMEs from multiple sectors operating in Kelantan state located at the east coast of Peninsular Malaysia.

scholarly journals The Role of Intellectual Capital, Organizational Learning and Digital Transformation on the Performance of SMEs in Denpasar, Bali-Indonesia

2021 ◽  
pp. 235-246
Author(s):  
Nengah Ganawati ◽  
Dewi Soraya ◽  
I Made Yogiarta
Keyword(s):  
Organizational Learning ◽  
Intellectual Capital ◽  
Business Performance ◽  
Digital Transformation ◽  
Direct Influence ◽  
Business Managers ◽  
Improve Performance ◽  
Business Sustainability ◽  
The Relationship

This research is motivated by the idea that intellectual capital, organizational learning, and digital transformation are needed by medium-sized businesses to improve performance to maintain business sustainability during the covid-19 pandemic. The main purpose of this study is to determine the direct influence of intellectual capital and the indirect effect of organizational learning and the effect of digital transformation as a moderating variable on business performance. The sample of this study used 174 medium-sized business managers in Denpasar City, Bali-Indonesia. The results of the study found that digital transformation was able to strengthen the relationship between the influence of intellectual capital and organizational learning on the performance of medium-sized enterprises.

The influence of information relevance on the continued influence effect of misinformation

2020 ◽  
Author(s):  
Hua Jin ◽  
Lina Jia ◽  
Xiaojuan Yin ◽  
Shilin Wei ◽  
Guiping Xu
Keyword(s):  
Experimental Study ◽  
Questionnaire Survey ◽  
Personal Involvement ◽  
Influence Effect ◽  
Information Relevance ◽  
Different Types ◽  
Role Of Information

Misinformation often continues to influence people’s cognition even after corrected (the ‘continued influence effect of misinformation’, the CIEM). This study investigated the role of information relevance in the CIEM by questionnaire survey and experimental study. The results showed that information with higher relevance to the individuals had a larger CIEM, indicating a role of information relevance in the CIEM. Personal involvement might explain the effects of information relevance on the CIEM. This study provides insightful clues for reducing the CIEM in different types of misinformation and misinformation with varying relevance.

Making an Impact Through Information Technology

2021 ◽  
Vol 3 (2) ◽  
pp. 14-23
Author(s):  
Mostafa Sayyadi Ghasabeh
Keyword(s):  
Information Technology ◽  
Transformational Leadership ◽  
Knowledge Management ◽  
Firm Performance ◽  
Positive Relationship ◽  
Review Of The Literature ◽  
Mediating Role ◽  
The Relationship ◽  
Role Of Information

This research contributes to the fields of knowledge management, transformational leadership, as well as information technology. This article presents the theoretical underpinnings of the framework together with a thorough review of the literature. This research indicates that there is a positive relationship between transformational leadership, knowledge management, and firm performance. The synthesis of the literature also lends support for the mediating role of information technology in the relationship between transformational leadership and knowledge management.

Drivers for voluntary intellectual capital reporting based on agency theory

2019 ◽  
Vol 20 (2) ◽  
pp. 264-281 ◽  
Author(s):  
Viktoria Goebel
Keyword(s):  
Propensity Score ◽  
Agency Theory ◽  
Propensity Score Matching ◽  
Intellectual Capital ◽  
Integrated Reporting ◽  
Content Type ◽  
The Relationship ◽  
Practical Implications ◽  
Management Report

PurposeThe purpose of this paper is to investigate the drivers for voluntary intellectual capital (IC) reporting based on agency theory. This study responds to calls for critical investigations of IC reporting utilising Goebel’s (2015a) IC measuring approach to investigate the role of IC value and mispricing for IC reporting.Design/methodology/approachA mandatory management report offers a unique research setting in Germany. The content analysis results of 428 German management reports are used in a regression analysis with leverage, ownership diffusion, IC value and mispricing. Additionally, a propensity score matching approach examines the relationship between IC reporting and IC value.FindingsThe regression results show that companies use voluntary IC reporting to encounter mispricing. IC reporting is negatively associated with leverage, whereas ownership diffusion and IC value show no significant results. The propensity score matching approach is also not significant.Research limitations/implicationsThis study contributes to strengthening and testing agency theory for IC reporting. As mispricing is identified to play an important role for IC reporting, IC research should account for mispricing.Practical implicationsThe findings suggest to reopen a discussion on the declared aims of the German management report and the international integrated reporting model to provide information on value creation, as IC value shows no link to IC reporting.Originality/valueThis study innovatively links IC reporting to IC value and mispricing to investigate drivers for voluntary IC reporting.

scholarly journals The Role of Business Ethics in the Relationship between Market Orientation and Business performance

2015 ◽  
Vol 4 (1) ◽  
pp. 70-94
Author(s):  
Gusti Oka Widana ◽  
Sudarso K Wiryono ◽  
Mustika S Purwanegara ◽  
Mohamad Toha
Keyword(s):  
Business Ethics ◽  
Market Orientation ◽  
Business Performance ◽  
Islamic Banks ◽  
Managerial Implication ◽  
Strategic Actions ◽  
Islamic Business Ethics ◽  
The Relationship ◽  
A Company

The positive of impact of market orientation toward business performance of a company is a common wisdom in the marketing literatures. Hence the prior studies recommend that the connection will depend on other strategic actions. In this regards, this study tries to assess the construct of business ethics as the precedent of market orientation in the context of Indonesia Islamic banks. Upon assessing data using SmartPLS, this study finds that market orientation is the determinant of business performance and Islamic business ethics is the precedent of market orientation. However, market orientation is not effective as the mediator in the relationship between Islamic business ethics and business performance. The discussion of this finding is provided as well as the managerial implication at the end of this paper.

scholarly journals The Moderating Role of Intellectual Capital between Relationship of Bank Specific Factors and Credit Risk of Islamic Banks

2019 ◽  
Vol 2 (4) ◽  
pp. 79-87
Author(s):  
Muhammad Nawaz ◽  
Alias Mat Nor ◽  
Habibah Tolos
Keyword(s):  
Credit Risk ◽  
Intellectual Capital ◽  
Management Policy ◽  
Annual Reports ◽  
Future Research ◽  
Islamic Banks ◽  
Relationship Of ◽  
The Relationship ◽  
Moderating Role

Purpose-The Objective of this study is to investigate the moderating role of Intellectual Capital between the relationship of Bank internal factor and Credit Risk in Islamic banks of Pakistan. Design/Methodology-Panel data are obtained from annual reports of 4 Islamic banks of Pakistan from the period 2006 to 2017. These are analyzed using hierarchical regression techniques, via Eviews 9 software. Findings-The results showed that intellectual capital significantly moderates the relationship of bank internal variable and credit risk in Islamic banks in Pakistan. Practical Implications-The study found that Intellectual Capital is a very important driver for credit risk. The investment in Intellectual Capital may lower the credit risk which will further help in the growth and sustainability of the bank and hence the growth in the economy. The results of the study will be useful for bank management, policy maker, and regulator and academia for future research.

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