This bibliometric study aims to map the conceptual structure of intellectual capital (IC) research between 1975 and 2020 using co-word analysis and social network analysis drawing upon the Web of Science database. The results show that 12,310 documents have been published from 1975 to 2020. From...

This paper investigates the effect of intellectual capital (IC) and its components on the efficiency of Vietnamese commercial banks from 2007 to 2019 using the two-step Data Envelopment Analysis approach. Banks' efficiency scores are firstly estimated, while the relationship between IC and bank...

The aim of this study is to investigate whether a bank's intellectual capital (IC) efficiency impacts its performance and risk-taking behavior in an emerging economic country. The study used panel data (unbalanced) of 30 commercial banks in Bangladesh during 2002-2019. Data were analyzed through...

The purpose of this study was to investigate whether intellectual capital (IC) moderates the relationship between income diversification and bank risk-taking. Quantitative data were collected from 50 East African banking firms between 2010 and 2021, yielding 600 bank-year observations. Bank...

The post-M&A (merger and acquisition) transition period plays a critical role in the process that determines the success of M&A. Yet many questions remain about how to ensure M&A success after the signing ceremony. We show how resource orchestration is the main driver in delivering expected...

We address how analysts affect intangible investment using a novel measure – corporate political investments (CPI) – that can uniquely identify inefficient intangible investment. We find a negative relationship between analyst coverage and CPI, with a 28.3% increase in CPI over a three-year...

In this paper, I propose a method to disentangle the informational content of the average Tobin’s q by decomposing it into tangible q and intangible q. I argue that this decomposition increases the explanatory power of the q theory of investment by considering the different nature of corporate...