Search Results - subject_exact:"Intellectual capital"

Intellectual and social capital,energy, and resource rents as drivers of economic growth in Middle East and North Africa : evidence from panel ARDL analysis

Fakhreddine, Nour; Taher, Hanadi; Mourad, Abbas - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015617063

Sustainable economic dynamics in Europe : confirming the role of structural intellectual capital using PCA, panel ARDL, PSTR and SEM-PLS models

Fakhreddine, Nour; Taher, Hanadi; Mourad, Abbas - 2026

This study examines the influence of social capital, intellectual capital, resource rents, and investment capital on the economic performance of the 18 member states of the European Union from 2005 to 2022. Principal component analysis and factor analysis are employed to construct composite...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015626019

Assessing the value of intellectual capital for competitive advantage in WIG index companies : a comparative analysis of banking and IT sectors using group methods based on ROA and market capitalization

Drzewiej, Agnieszka; Greń, Nikodem - 2026

Intellectual capital has gained prominence in the knowledge-based economy, where intangible assets are key to organizational value and competitiveness. Though always integral to business, its strategic importance has grown, particularly in innovation-driven sectors and in industries undergoing...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015666344

Capital structure decisions in Swedish biotechnology firms : the role of intellectual capital and innovation activities

Kimuam, Kritthana; Berggren, Björn; Faradynawati, Ida … - 2025

Biotechnology firms operate in a highly innovative and capital-intensive environment, characterized by high levels of R&D, long product development periods, significant regulations, and high levels of uncertainty. These firms rely heavily on intangible assets, such as intellectual capital and...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015338290

ESG disclosure, intellectual capital, and firm value in the energy sector in Indonesia : the moderating role of firm size

Maysari, Maysari; Endri, Endri - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015563971

Intellectual capital as a strategic resource of German public libraries : development conditions, managerial implications, and organizational consequences

Bubel, Dagmara Monika - 2025

Objective The aim of this article is to analyze intellectual capital as a strategic resource of German public libraries, taking into account its development conditions, managerial implications, and organizational consequences. The article seeks to identify the factors influencing the development...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015554137

How does the educational background of cultural and creative organization founders influence intellectual capital and business models? : evidence from the archaeological field

Vignieri, Vincenzo - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015641921

Regulatory intensification and pension fund performance : evidence from pension funds in Brazil

Aquino, Carlos Elder Maciel de; Murcia, Fernando Dal-Ri; … - 2025

Purpose: This paper evaluates the causal impact of prudential regulatory intensification on Brazilian closed pension funds classified as systemically important (EFPC-ESI). The study aims to determine whether stricter governance, reporting, and compliance requirements, implemented as an...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015654915

The impact of intellectual capital on ROA as a significant indicator of financial performance

Urošević, Ana; Dukić, Ana; Marković, Zlatomir - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014635236

The impact of value-added intellectual capital on corporate performance : cross-sector evidence

Dancaková, Darya; Glova, Jozef - 2024

Purpose: This study investigates the relationship between product diversification strategy and cost stickiness, focusing on managerial overconfidence as a moderating factor. It aims to address a critical gap in the literature by providing empirical insights grounded in the Resource Based View...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015130306

Value relevance of intangibles : a comparative analysis between financial and non-financial sector firms listed on the Argentine capital market

Ficco, Cecilia; Prieto Moreno, M. Begoña; Werbin, Eliana; … - 2024

The objective of this study is to analyse whether differences exist in the value relevance of intangible assets (IA) and intellectual capital (IC) between firms in the financial sector and other industries. A quantitative approach was adopted. Drawing on the work of Ohlson (1995), an original...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015332386

Impact of marketing, sales and innovations on business performance analysis in intellectual capital research : Latvia, Estonia and Lithuania

Titova, Nellija; Sloka, Biruta - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015195815

Intellectual capital and total factor productivity

Gashe, Kalalto; Sime, Zerayehu; Mada, Melkamu - 2024

This paper defines total factor productivity as a function of a nation's intellectual capital. By developing a simple model, it explored the long-run relationship between intellectual capital and total factor productivity. The value of total factor productivity for each country was computed from...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015386656

Corporate governance, intellectual capital, and organizational culture : their influence on lean manufacturing and firm value

Rr. Sri Saraswati; Yadiati, Winwin; Suharman, Harry; … - 2024

This study aims to explore the relationship between the implementation of Corporate Governance, Intellectual Capital, Organizational Culture, and Firm Value, with lean manufacturing serving as an intervening variable. Previous research has identified that Corporate Governance, Intellectual...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015443862

Intellectual capital and financial performance of listed oil & gas companies in Nigeria

Salman, Ramat Titilayo; Abdulsalam-Gambari, Aisha - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015607989

Intellectual capital, political connection, and firm performance : exploring from Indonesia

Cahyono, Suham; Ardianto, Ardianto - 2024

The relationship between intellectual capital and firm performance represents a critical facet of corporate governance, warranting comprehensive investigation. By analyzing data from 1151 non-financial firms listed on the Indonesia Stock Exchange over the period from 2018 to 2022, the authors...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014637256

The influence of contexts in the process of choosing a university product

Miron, Dumitru; Brandabur, Raluca Ecaterina; Maita, … - 2024

In the current global context, organisations are compelled to reposition themselves in the distribution chain due to changes in consumer behaviour. Consumers no longer simply seek products and services; instead, they are pursuing the maximisation of satisfaction promised by their providers. The...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014577875

The value of intellectual capital in improving MSMEs' competitiveness, financial performance, and business sustainability

Hariyono, Anwar; Narsa, I Made - 2024

Intellectual capital is now recognized as a factor influencing organizational progress. However, many Micro, Small and Medium Enterprises (MSME's) in Indonesia still need to understand the importance of intellectual capital to support their organizational performance. This study aims to...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015376895

Intangible assets and imperfections in product and labor markets

Bartelsman, Eric J.; Dobbelaere, Sabien; Zona Mattioli, … - 2026

This paper develops a micro-founded framework linking price-cost and wage markups to intangible assets. Intangible assets, once created, are a source of firm rents. Owing to limits to enforceable ownership and the non-rival nature of knowledge, these rents can be both retained by the origin firm...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015611793

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Intangible assets and imperfections in product and labor markets

Bartelsman, Eric J.; Dobbelaere, Sabien; Zona Mattioli, … - 2026

Book / Working Paper

Intangible assets and imperfections in product and labor markets

Bartelsman, Eric J.; Dobbelaere, Sabien; Zona Mattioli, … - 2026

Book / Working Paper

Framing a place-based investment strategy for the Upper Lee Valley

Penney, Kate; Francis, Michael; McCann, Philip; … - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015613455

Intangible assets and the position of European countries in global value chains

Bontadini, Filippo; Evangelista, Rinaldo; Jaccoud, Florencia - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015613959

Firm scope and innovation : the role of intangibles

Keskin, Cagin - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015593622

Framing a place-based investment strategy for Fermanagh & Omagh

Sensier, Marianne; Hoskins, Joel; Francis, Michael; … - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015593916

Working in an immaterial world : intangible assets and the supply and demand for skilled labour

O'Mahony, Mary; Robinson, Catherine; Vecchi, Michela - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015606076

Heterogeneous capital and the productivity of UK manufacturing firms

Coyle, Diane; Bournakis, Ioannis; Mei, Jen-Chung - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015606078

Framing a place-based investment strategy for South Tyneside

Sensier, Marianne; Penney, Kate; Francis, Michael; … - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015607614

Introducing SAFE-AI : a behavioral framework for managing ethical dilemmas in AI-driven human resource practices

Carpenter, Rob E.; Huyler, Debaro; Patole, Sanket Ramchandra - 2026

Organizations increasingly deploy artificial intelligence (AI) in human resource (HR) decision processes to improve efficiency and strategic execution, yet ethical failures persist when principles remain decoupled from everyday workflow enactment. This paper addresses AI-ethics in HR practice by...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015628094

Managerial human capital and external mobility : a signaling perspective

Choudhury, Muntakim M.; Moliterno, Thomas P.; Eckardt, Rory - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015638557

Exploring intangible assets' contribution to capital structure in Thailand's listed companies during COVID-19

Chen, Xiaoque; Trairong Swatdikun; Pankaewta Lakkanawanit; … - 2026

This study examines whether IAS 38-recognized identifiable intangible assets (excluding goodwill) are associated with corporate leverage in Thailand, an emerging bank-dominated financial system, and whether that relationship changed after the COVID-19 shock. Panel on listed firms supports a...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015640208

Investment composition and growth : the role of intangible and tangible ICT capital in the EU and other economies

Filip, Marinela-Daniela; Peréz-González, Diego; … - 2026

This paper examines whether differences in the composition of investment help explain economic growth disparities in the EU and other advanced economies from 1996 to 2021. While overall investment levels in the EU and the US are broadly similar, the EU invests less in intangible and tangible ICT...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015651211

Digital reputation risk disclosure and firm value : novel evidence using textual analysis of Saudi non‑financial listed companies

Sobehy, Khaled Muhammad Hosni; Mahjoub, Lassaad Ben; … - 2026

Current accounting standards do not allow recognition of intangible assets for indigenously created properties, resulting in a discrepancy between the book value and market value of firms operating within digital economies, where investments like cybersecurity and data governance are grossed up...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015652128

Conceptualizing holistic capital

Naushad, Mohammad; Sulphey, M. M. - 2026

Capital is classified as tangible and is used in the production process. It is a resource or collection of resources that can be accumulated or depleted, exchanged for other forms of capital, and unequally distributed. This study proposes holistic capital (HolC) as the synergistic value derived...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015653716

Knowledge guilds : sharing the productivity gains of AI

Viljoen, Salome; Li, Danielle; Cullen, Zoë B. - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015635293

Beyond profit : a phenomenological exploration of Generation Z's entrepreneurial motivations and the integration of financial and social value

Saputra, Irwan Adimas Ganda; Wulandari, Siti Sri; … - 2026

Objective: This study examines how Generation Z conceptualises profit and how these perceptions shape their entrepreneurial motivations and strategies. Traditional economic theories define profit as financial gain. However, Generation Z entrepreneurs integrate social impact, innovation, and...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015636897

A commentary on Wolf and Stock-Homburg (2025) : robot-managers and emergent human capital resources

Moliterno, Thomas P. - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015666272

Verotuksen rajoilla : näkökulmia suomen korkeisiin rajaveroihin

Kuusi, Tero; Kotamäki, Mauri; Kirkko-Jaakkola, Mikael - 2026

We examine the effects of Finland's highest marginal income tax rates by integrating traditional analytical frameworks, recent empirical evidence, and dynamic macroeconomic mechanisms that shape income formation and the economy's growth potential. Based on our comprehensive assessment, the...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015667319

Depreciation and net capital services : how much do intangibles contribute to economic growth?

O'Mahony, Mary; Weale, Martin - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015665726

Assessing the value of intellectual capital for competitive advantage in WIG index companies: A comparative analysis of banking and IT sectors using group methods based on ROA and market capitalization

Drzewiej, Agnieszka; Greń, Nikodem - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015667826

The key role of accounting intelligence and risk management in the practical economy : a new insight into company profitability

Zhu, Yuechao; Zheng, Huihua; Liu, Shanqiu - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015668376

Does the efficient use of visible intellectual capital determine the profitability in the automotive industry?

Petrović, Bojan; Krstić, Bojan; Radenovic, Tamara; … - 2023

Intellectual capital (IC) is one of the core determinants of the value of companies, and value creation for stakeholders as well as improvement of the competitiveness of the companies. Effective management of all visible and invisible elements of the total IC is extremely important for business...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014530325

Regional intellectual capital (RIC) indicators in Indonesia

Ulum, Ihyaul; Mudrifah, Mudrifah; Sulistyono, Setyo Wahyu - 2023

This study aims to identify acceptable RIC indicators for Indonesian conditions. The article discusses RIC indicators developed from NICs modified from Bontis's and tailored to the requirements of Indonesia. The research was carried by utilizing data from IC disclosures in 38 Indonesian areas....

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014467484

The moderating role of income diversification on the relationship between intellectual capital and bank performance evidence from Viet Nam

Nguyen, Dat; Le, Tu D. Q.; Tran Hung Son - 2023

This study investigated whether income diversification moderates the relationship between Intellectual Capital and bank performance in Vietnamese commercial banks period 2007-2020 using the system generalised method of moments (GMM)." The results indicate that the value added intellectual...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014468683

Improving banks' profitability through income diversification and intellectual capital : the sub-Saharan Africa perspective

Mawutor, John Kwaku Mensah; Boadi, Isaac; Antwi, Samuel; … - 2023

This study explores the impact of revenue diversification and intellectual capital on the performance of sub-Saharan African banks. The study applied a panel regression technique to a data set containing information on 80 banks from 21 countries from 2000 to 2020. Secondary data was collected...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014501067

The impact of intangible capital on firm profitability in the technology and healthcare sectors

Dragomir, Voicu-Dan - 2023

The aim of the present study is to assess the impact of structural capital intensity and utilization on firm profitability in an international setting: the European Union countries, plus Norway, Switzerland and the United Kingdom. The indicators are calculated based on financial data downloaded...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014502253

Unraveling the dynamics of intellectual capital, firm performance, and the influential moderators : BIG4 auditors and group affiliation

Mohapatra, Swati; Pattanayak, Jamini Kanta - 2023

The importance of intellectual capital (IC) in past decades unfolds several dimensions of firm performance (FP). Still, the contradictory and inconclusive relationship between IC and FP in the literature motivates the researchers to explore further and understand the empirical connection using...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014502392

Are relational capital and marketing important? : the case of the wood sector of Galicia (Spain) and Portugal

Jardón, Carlos M.; Silva, Amândio F. C. da - 2023

This paper examines the importance of marketing and relational capital in value addition. We studied the effect that relational capital has in the timber and related industries of Galicia (Spain) and Portugal for 2002-2018. The industry is characterized by a large number of SMEs, many of them...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014502773

Six-factor plus intellectual capital in the capital asset pricing model and excess stock return : empirical evidence in emerging stock markets

Maharani, Astrid; Narsa, I Made - 2023

This study expands previous research by adding intellectual capital to the capital asset pricing model and deepening the measurement of intellectual capital using more comprehensive proxies. This study is novel in that it is related to evaluation according to market developments using tests on...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014502990

Intellectual capital dimensions and employee performance : the mediating role of organizational learning

Al-Husseini, Sawasn - 2023

Intellectual capital is recognized as the most important driver of economic development and the key to enhancing innovation and performance. This research seeks to examine the impact of intellectual capital (human, relational, and structural) on employee performance through the mediating role of...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014505278

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Intellectual capital dimensions and employee performance: The mediating role of organizational learning

Al-Husseini, Sawasn - 2023

Article

Agri-entrepreneurship : measurement and evaluation of intellectual capital potential

Deže, Jadranka; Sudarić, Tihana; Ranogajec, Ljubica - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014525455

Understanding the antecedents and consequences of sustainable competitive advantage : testing intellectual capital and organizational performance

Astuti, Partiwi Dwi; Datrini, Luh Kade; Chariri, Anis - 2023

This study aimed to investigate the relationship between intellectual capital (human capital, relational capital, and structural capital) and sustainable competitive advantage, and the relationship between sustainable competitive advantage and organizational performance. The sample used was 308...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014318265