In this study, it is aimed to investigate mediator roles and the effect of a learning organization approach and intellectual capital on organizational ambidexterity and entrepreneurial orientation for the service and production sectors. Snowball and judgemental sampling was used and an online...

This contribution analyzes the impact of intangible capital on labor productivity growth across countries at the aggregate and sectoral levels by employing an econometric growth-accounting approach. First, our results show that intangible capital deepening accounts for around 50 percent of labor...

This paper examines the effect of corporate social responsibility on firm performance by accounting for the role of Intellectual capital efficiency as a mechanism underlying Corporate Social Responsibility (CSR)- firm performance association. In this study, we consider 2132 US companies and...

European economies exhibit the so-called 'productivity puzzle, whereby investments' in digital technologies and intangible assets have not delivered the hoped-for productivity gains. Explanations for this puzzle lie in the unequal ability of companies to make use of these technologies, and...

Purpose The purpose of this paper is to study the relationship between intellectual capital and organizational innovation in Kuwait Petroleum Corporation (KPC) through a case study at KPC on the employees of the corporation (The study population was 2,180 respondents and the sample size was 335...

There is no doubt that the primary reason that firms encourage knowledge sharing is to drive innovation. As nutrients for innovation, what role do the different elements of intellectual capital play in this relationship? When we consider the ambidexterity of enterprise innovation - exploratory...

This study aims to examine the effect of global market orientation strategy on the performance of Indonesian Higher Education Institutions. Furthermore, it investigates whether this relationship is mediated by intellectual capital readiness and open innovation. This is a quantitative study...

Human resources are very important in a business; however, the return on investment in human resources is longer than in fixed assets, so entrepreneurs frequently consider how much to actually invest. This article, based on primary research, examines the motivations for investment when a 20%...

The purpose of this study is to shed light on the extent of intellectual capital efficiency (ICE) and the relationship of its three components (human capital efficiency, structural capital efficiency, and relational capital efficiency) with Islamic banking performance (in terms of return on...

This paper analyses the relationship between the rule of law (RoL) and intangible capital investment by businesses within a sample of 16 European countries, over the period from 1996 to 2017. Studies on the effects of RoL on intangible capital investment are scarce, hence, the relevance of...

The purpose of this research is to investigate intellectual capital as a driver of technological innovation considering the industrial revolution in Russia's transportation sector. The study was driven by the recent technological advancements in Russia's transportation industry and the huge...

This paper investigates whether intellectual capital and its components (human, relational, innovation, and process capitals) have meaningful information on firm value. Full sample consists of 148 listed Turkish manufacturing firms over the period of 2005-2017. We show that our extended Ohlson...

This paper explores the role of social capital in contributing to the success of a new breed of organizations known as "blank check companies" or special purpose acquisition companies (SPACs) that are set up solely to target and acquire listed companies as a fast-track route to gain listing...

From an empirical-based perspective, this paper explores the influence of intellectual capital factors on the performance of firms in the Dominican Republic. A Likert scale from one to seven was used to capture firms' sensitivity to human, structural and relational capital factors. An...

This paper investigates whether the diffusion of tangible IT and CT capital and intangible capital asset types has an impact on labour demand growth and the share of labour income in total income at the industry and country level. The econometric analysis is derived from a Cobb-Douglas...

This study aims to determine the effect of human capital, structural capital, and consumer capital on financial performance and moderate the speed of innovation. The type of research used in the study is quantitative-data collection techniques in distributing questionnaires measured using a...

We examine the relationship between intangible intensity and the accuracy of analyst forecasts. Using an international sample of 2,200 firms during 2000-2016, we show that analyst accuracy decreases significantly when intangible intensity grows. In exploring the determinants of this effect, we...

Assessing the contribution of intangible investment to growth is a challenging and complex task for any country. However, it has become increasingly difficult to determine both the exact magnitude of economic performance and its composition in the case of the Irish economy. This is mainly due to...

Intangible assets are absent from traditional measures of firm value despite their growing importance in firms' capital stocks. We propose a simple improvement to the classic Fama and French (1992, 1993) value factor that incorporates intangibles and addresses differences in accounting practices...

This essay designs some simple formulations of the Intellectual Property Currency (ICP) that the International Central Bank for Intellectual Properties (ICB/IP) would issue to finance the implementation of patented innovation and the generation of the next one. When the national central Bank A...

Despite the purported benefits of blockchain technology for business applications, it is unclear how blockchain adoption affects firm performance, and large-scale empirical evidence on this relationship remains scarce. Drawing on the dynamic capabilities perspective, we examine the relationship...

The article examines the problem of contributed zero-basis intangibles in light of the IRS’s inadvertent disclosure of a transaction structured by Bristol-Myers Squibb to shift billions of dollars of built-in gain to a related foreign partner

There are various factors from empirical studies that many factors influence firm performance. The purpose of this conceptual paper is to review the impact of intellectual capital as a unidimensional factor on the performance of manufacturing SMEs operating in Malaysia. The framework was...

In Pakistan microfinance institutions have since been diversifying their product-offering by exploring new areas which include enterprise loans, housing finance, personal loans and deposits, leasing, insurance, and remittance services. In this paper, we investigated the effect of financial...

With the rapid growth of information technology (IT), intangible capital accumulated through investment in Research and Development and other expensed investment becomes an increasingly important component of productive assets. However, under the current U.S. accounting standards, most of the...

Globalization is the result of a combination of factors. The role of technology is a fundamental feature in shaping what globalization is and what it means for society as a whole. At the same time, important societal values are directly or indirectly affected by the global expansion of world...

Assessing the contribution of intangible investment to growth is a challenging and complex task for any country. However, it has become increasingly difficult to determine both the exact magnitude of economic performance and its composition in the case of the Irish economy. This is mainly due to...

New estimates of UK business intangible investment protected by intellectual property rights, show continuing growth, and recovery in business intellectual property investment to the point where, by 2011, it was already above its pre-recession peak.The historical growth pattern looks to have...

Small and medium-sized enterprises (SMEs) are the lifeblood of the UK economy. Their ability to grow is a key determinant of the nation’s future economic health.In recent years, businesses of all sizes have been investing more in intangible assets, in particular intellectual property, than in...

Our ecosystem and mainly our natural resources represent a vital ecological portfolio. Environment is good for business at a time business is not keen to invest in compliance measures. Sustaining the environment is costly and adds additional burden. The burden not only financial, it is mainly...

In the current study, we investigate the impacts of social capital (SC) and intellectual capital (IC) on audit fees among the companies listed on the Tehran Stock Exchange (TSE). Since the criteria for the norms and the networks are extremely correlated, we used a principal component analysis...

This paper uses the value-added intellectual coefficient (VAIC) to assess the performance of Islamic banks (IBs) by measuring return on assets (ROA) and income from financing Islamic banks (IFIB). The model tests the relationship between intellectual capital (IC) and IB performance in various...

This study aims to assess the effect of green intellectual capital on corporate economic sustainability in the manufacturing sector of Pakistan. Moreover, it also investigates whether the financial condition of a firm mediates the relationship between green intellectual capital and corporate...

Market capitalization and intellectual capital can be understood as two main that can play a dynamic role in multiple organizational decisions. Given that, the current study examines the role of market capitalization and intellectual capital in determining corporate investment decisions. In our...

This study explores the recovery in the Market Value Added (MVA) of European companies after the recent global economic crisis in 2008–2009. It introduces empirical evidence that intangible-intensive strategy in human and relational capital reinforces speed of the after-crisis correction for...

Purpose: This study aims to present the overview of intellectual capital creation micro-mechanisms concerning formal and informal knowledge processes. The organizational culture, transformational leadership, and innovativeness are also included in the investigation as ascendants and consequences...

This study analyzes the effect of Intellectual Capital Efficiency on firm performance, CAPM expected return and Value at Risk of IT MNCs in India. The best performing Ten IT companies was chosen for the study, the ICE was gauged using Value Added (VA) and Modified Value Added Intellectual...