Impact Of Intellectual Capital Research Articles

The Impact of Intellectual Capital on Sustainable Performance: Banking Sector in Saudi Arabia

The Impact of Intellectual Capital on Sustainable Performance: Banking Sector in Saudi Arabia

Structural Equation Modeling of the Impact of Intellectual Capital on the Organizational Performance of Sports Federations.

The present study seeks to conduct a Structural equation modeling to examine the impact of intellectual capital on the organizational performance of sports federations. The method is correlational and survey. The population consists of all sports federations. A sample of 242 individuals were selected by Morgan's table and the random sampling method. The research utilizes Bontis' (2007) intellectual capital questionnaire and Yang's (2004) organizational performance questionnaire as measurement tools. The surveys' validity was verified by 8 professors specializing in sports management. The reliability of the research questionnaires was assessed using Cronbach's alpha coefficient, yielding values of 0.83 and 0.91 for the relevant questionnaires. The data analysis employed Pearson's correlation test and structural equation modelling. The GFI index of 0.95, AGFI index of 0.96, NFI index of 0.97, CFI index of 0.95, and RMSEA index of 0.031 all suggested that the structural modelling fit. The findings indicated that intellectual capital, as evidenced by a beta coefficient of 0.63, was a reliable predictor of organizational performance. The overall findings indicate that the augmentation of intellectual capital and its various components within the firm resulted in improved employee performance. DOI: https://doi.org/10.52783/pst.283

Analyzing the Impact of Intellectual Capital on the Financial Performance: A Comparative Study of Indian Public and Private Sector Banks

Analyzing the Impact of Intellectual Capital on the Financial Performance: A Comparative Study of Indian Public and Private Sector Banks

The Impact of Intellectual Capital on Sustainable Competitive Advantage and Organizational Learning with mediating role of University Entrepreneurship: Evidence from Private Universities in Egypt

The purpose of this research is to empirically investigate the relationship between Intellectual Capital and Organizational Learning in the Private Universities in Egypt. The objectives of this research are: to test the relationship between Intellectual Capital and Sustainable Competitive Advantage, to examine the relationship between Intellectual Capital and University Entrepreneurship, to investigate the relationship between University Entrepreneurship and Sustainable Competitive Advantage, to examine the relationship between University Entrepreneurship and Organizational Learning, to investigate the mediation role of University Entrepreneurship between Intellectual Capital and Sustainable Competitive Advantage, to examine the mediation role of University Entrepreneurship between Intellectual Capital and Organizational Learning and to develop a theoretical framework illustrates the relationship amongst selected variables using structural equation modelling. The methodology will be based on quantitative analysis by using a questionnaire tool to gather required data and structural equation model analyses (SEM) using AMOS software. The main conclusions drawn from this study are the direct effect between Intellectual Capital and Sustainable Competitive Advantage is statistically significant, the direct effect between Intellectual Capital and Organizational Learning is statistically significant, the direct effect between Intellectual Capital and University Entrepreneurship is statistically significant, the direct effect between University Entrepreneurship and Sustainable Competitive Advantage is statistically significant, the direct effect between University Entrepreneurship and Organizational Learning is statistically significant. Finally, the study found that the University Entrepreneurship mediates the relationship between Intellectual Capital and Sustainable Competitive Advantage and the study found that the University Entrepreneurship mediates the relationship between Intellectual Capital and Organizational Learning

Understanding the Impact of Intellectual Capital on Financial Performance and Its Impact on Firm Value: A Literature Review

This research aims to find out whether intellectual capital can influence financial performance, thereby, impacting company value using the journal review method. Research journals containing the variables of intellectual capital, financial performance, and company value were used. The results of the research show that there is a relationship between intellectual capital and financial performance and its influence on company value through three components contained in intellectual capital: human capital efficiency (HCE), structural capital efficiency (SCE), and capital efficiency used (CEE), including physical and financial capital. The contribution of intellectual capital to company performance will vary from one industry to another. Industries that rely on creativity and innovation will require a higher level of intellectual capital. The results of this research conclude that the existence of intellectual capital within the company is an important company asset. Companies that can manage their intellectual capital effectively will have better financial performance and higher company value. Intellectual capital can influence financial performance and company value.
 Keywords: intellectual capital, financial performance, company value

Intellectual Capital and Value of the Firm: A Systematic Literature Review

Intellectual Capital and Value of the Firm: A Systematic Literature Review

Assessing the impact of intellectual capital on audit quality within the audit market dynamics

This study aims to analyse the relationship between Intellectual Capital and Audit Quality in the context of the competitive Audit Market. The main goal of the research is to analyse the impact of Intellectual Capital on Audit Quality, specifically focusing on its presence and management. The methodology utilised a systematic literature review approach, which involved creating a detailed protocol to define the research question, guide the synthesis methodology, and establish criteria for inclusion and quality assessment. The Scopus database was used to conduct a search based on predetermined criteria. This search yielded a total of 217 initial results. After a process of refinement and thematic selection, a total of 144 papers and reviews were chosen for analysis. The selection was made in accordance with the PRISMA statement filtration. The study highlights the significant connection between Intellectual Capital and Audit Quality, underscoring the strategic value of intellectual assets in improving the effectiveness and trustworthiness of audit services in competitive auditing firms. The study highlights the importance of consistently investing in knowledge-based skills, advanced technology, and human capital to effectively respond to changing client demands and regulatory obligations. The implications of this extend to various parties such as auditors, policymakers, and stakeholders. It highlights the significance of promoting a culture that encourages knowledge sharing, investing in training and development initiatives, and adopting advanced audit procedures. These measures are crucial for improving overall audit quality and enhancing the credibility of financial reporting in the ever-changing audit market.

Intellectual Capital and Corporate Sustainable Growth: An Empirical Study on Indian Agribusinesses specific to Pesticides and Fertilizer Companies

This study aims to evaluate the impact of Intellectual Capital on the Sustainable Growth Rate of Indian Agribusiness companies. Intellectual Capital plays a vital role in the global agriculture business. Data is collected from 17 Agribusiness companies engaged explicitly in pesticides and fertilizers between 2011 and 2022, using Prowessiq (CMIE) and financial reports. The Extended Value-Added Intellectual Capital (E-VAIC) model is employed to measure Intellectual Capital. The System Generalized Method of Moments (S-GMM) regression method is employed for data analysis. The results revealed that Innovation Capital Efficiency and Human Capital Efficiency are the most significant variables that affect the Sustainable Growth of Indian Agribusiness companies. The other Intellectual Capital variables, such as Relational Capital Efficiency and Structural Capital Efficiency, positively impact the Sustainable Growth Rate. The study concludes that Indian Agribusiness companies must recognize the importance of Intellectual Capital resources and invest in them to achieve long- term corporate growth.

Impact of Intellectual Capital on Financial Performance: The Mediating Role of Financial Leverage

Purpose: The purpose of the study is to examine the effect of intellectual capital (IC) on the financial performance through the mediating role of financial leverage. The data set of PSX 100 index is used from 2015 to 2022 of Pakistani firms. Design/Methodology/Approach: This study employs panel data and uses annual reports to collect the relevant data. Regression analysis and Stata is used for analysis.
 Findings: The outcomes of the study express that there is a significant and positive linkage between intellectual capital and the financial performance. Intellectual capital effects the financial performance both directly and indirectly with the mediating effect of the financial leverage. Due to the financial leverage mediation effect the organization need to have an optimal leverage to enhance the profitability and performance of the organization.
 Implications/Originality/Value: Theoretical and managerial implications has been discussed.

Impact of Intellectual Capital on Firms’ Performance: With Perspective of Commercial Banks in Chitwan

Intellectual Capital (IC) is a term that refers to a firm's strategic assets that assist to enhance the performance. The main purpose of this research is to examine the impact of Intellectual Capital on firms' performance in with perspective of banking sectors. To assess the many aspects that can potentially have an impact on the performance of the firm, previous research and necessary documentation relating intellectual capital and its associated factors were reviewed. Similarly, descriptive and casual comparative research design were used. The population of this study is employees of commercial banks in Chitwan who hold the position of branch manager and/or above. To meet the objectives of this study, google form questionnaire was administered and sent to 75 branch managers. Out of which 48 responses were completed which were taken as sample that included tick mark questions, multiple-choice questions, and 5-point Likert scale questionnaires. The approach of non-probability purposive sampling was used. The dependent variable is firm performance, while the independent variable is Intellectual Capital (human, structural and customer capital). Data was analyzed using descriptive statistics (percentage, mean, and SD) and inferential statistics (correlation coefficient, multiple regression). The finding showed that customer capital was one of the most important determinants of a firm's performance, but structural capital and human capital were not statistically significant predictors at the 5% level of significance. This study may be a valuable piece of research works for academicians, practitioners, and the management body of any concerned organizations.

Intellectual capital, digital transformation and firm performance: evidence based on listed companies in the Chinese construction industry

PurposeThe study aims to investigate the effects of intellectual capital and its constituents on the performance of listed companies operating in China's construction sector. The study also intends to examine the moderating role of digital transformation.Design/methodology/approachHypotheses will be tested using Modified Value-Added Intellectual Capital (MVAIC). The sample will be comprised of 93 Shenzhen and Shanghai A-share listed companies within the construction industry from the period of 2015–2021. Multiple regression analysis was employed to investigate the influence of intellectual capital, its components and digital transformation on the performance of construction firms.FindingsThe study's results reveal that the performance of construction firms greatly depends on intellectual capital and its components. Furthermore, digital transformation plays a vital moderating role between intellectual capital and its components and construction firm performance.Practical implicationsThis study addresses a critical inquiry on how construction managers can employ intellectual capital to enhance the performance of firms during digital transformation. Additionally, this research bridges this gap by guiding construction managers to concentrate on their external surroundings when examining firm performance.Originality/valueBy focusing on the predictors influencing construction firms' performance, this study contributes to the existing corpus of knowledge. This study employs resource orchestration theory (ROT) to determine how the different components of intellectual capital impact the performance of construction firms, with digital transformation acting as a moderating variable. This research will be valuable to researchers, construction industry professionals and policymakers.

Impact of Intellectual Capital on Financial Performance of Listed Oil and Gas Firms in Nigeria

This paper examines the impact of intellectual capital on financial performance of listed firms in Nigeria. To achieve this objective; quantitative research design was employed. Data were generated from the annual reports and accounts of the sampled listed oil and gas companies from 2016-2020. The period is chosen and believes to be adequate in providing insight on the inflationary trends which the industry experienced. Similarly, the period of five years selected is in line with the studies of Muhammad and Rashid, 2015 as well as Iyande, 2018. Intellectual Capital as independent variable was measured by its components (HCE, SCE and CEE) while financial performance being the dependent variable was measured by NPM and ROE. Regression technique was used as tools of data analysis and the findings establish that the independent variables (HCE, SCE and CEE) have significant positive impact on the oil and gas companies’ Financial Performance proxies by NPM and ROE. The regression results show R-square of 86.1% and 59.4% for NPM and ROE models respectively. This implies that the model is fit and the explanatory variables are properly selected and account for the substantial value of the corporate profitability. Hence, the paper recommends that listed oil and gas companies in Nigeria should improve their efforts to boost the value of their intellectual capital for its crucial impact on NPM and ROE. This can be achieved through maximization of market value created, intellectual capital return and more investment in intellectual capital components, particularly human, structural and relational/customer capital.

The Impact of Intellectual Capital on Earnings Management in the Industrial Companies Listed on Amman Stock Exchange

This study aimed to find out the impact of intellectual capital on the management of profits of industrial companies in the Jordanian business environment, according to this basic objective, data were collected from 56 manufacturing companies listed on the Amman Stock Exchange (ASE) during the period from 2013 to 2019. The number of total views used in the analysis reached (359) views, during the entire study period. The study relied on the intellectual value-added coefficient to measure the impact of the independent variable, the intellectual capital with its three components (human capital, structural capital, and capital employed). Also, profit management was measured by the absolute value of estimated benefits by using the modified Jones model. In addition, the two control variables were measured: (the size of the company as measured by the natural logarithm of total assets, and the ratio of indebtedness through total debt to total assets). The study used the method of multiple regression analysis in the statistical program (E-views) to test the study hypotheses, and the results showed that earnings management was significantly influenced by intellectual capital. Specifically, it turned out that earnings management was negatively affected by the components of intellectual capital (human, structural and capital employed). Based on the results, the researchers recommend that companies pay more attention to employees by increasing bonuses and salaries, which improves the efficiency of their performance and increases profitability, as well as providing a rational investment environment of high quality, which in turn achieves high profits on the long term. Therefore, undesirable practices such as profit management and others disappear, and finally, working to educate users of financial statements about the risks of high indebtedness which may prompt management to take some management practices that may negatively reflect on their investment decisions.

The Impact of Intellectual Capital on Operational Performance in Jordanian Service Companies: Evidence from the Amman Stock Exchange

Purpose: This study seeks to determine how intellectual capital (IC) affects the operational effectiveness of service companies listed on the Jordanian Amman Stock Exchange (ASE). Theoretical framework: The study is based on the concept of intellectual capital, which encompasses human capital, structural capital, and relational capital. These dimensions are examined to understand their influence on operational performance. Design/Methodology/Approach: The study population consists of 40 service companies listed on the ASE, with a sample of 22 companies selected for analysis. Data collection relied on secondary sources, including reports and bulletins issued by the ASE between 2017 and 2021. Regression analysis is used in the study to look at the connections between several operational performance metrics and intellectual capital. Findings: The findings reveal that human capital and structural capital have a significant positive impact on operational flexibility. Human capital and relational capital significantly influence cost efficiency. Structural capital, company size, and company age show significant effects on the inventory turnover rate. Human capital positively affects the asset turnover rate, while structural and relational capital do not exhibit significant effects. Research, Practical & Social implications: This study offers insightful information about the connection between intellectual property and operational effectiveness in service businesses listed on the ASE. The findings have practical implications for enhancing operational capabilities and efficiency within these organizations. Additionally, the study contributes to the existing knowledge on intellectual capital's impact on operational performance and fills a gap in the understanding of this relationship in the Jordanian context. Originality/Value: This study is one of the first to investigate how intellectual capital affects the performance of operational aspects in service businesses listed on the ASE in Jordan. By focusing on the unique characteristics of the Jordanian market, the study adds to the body of knowledge and advances knowledge of the function that intellectual capital plays in influencing operational success.

The Impact of Intellectual Capital on Business Uncertainty and Business Performance of Small Enterprises: With Special Reference to Galle District in Sri Lanka

The Impact of Intellectual Capital on Business Uncertainty and Business Performance of Small Enterprises: With Special Reference to Galle District in Sri Lanka

Empirical Analysis of the Impact of Intellectual Capital on Energy Sector Companies

This study examines the phenomenon of intellectual capital in the energy sector and its impact on company value. In the context of the disruptive and VUCA (Volatility, Uncertainty, Complexity, and Ambiguity) era, where technological changes and business uncertainties are on the rise, the management of intellectual capital becomes crucial. The aim of this research is to test the influence of intellectual capital on company value in the energy sector. The study employs a quantitative approach, utilizing secondary data from the annual reports of energy sector companies listed on the Indonesia Stock Exchange during the period 2016-2021. The analytical tools used include descriptive statistics and hypothesis testing. The research findings reveal that the disclosure of intellectual capital in the energy sector is considered good, with an average of 13.872%. Statistical analysis indicates a significant influence between intellectual capital and company value, with Tobin’s Q as the company value indicator. This study contributes to understanding the concept of intellectual capital in the context of the energy sector, demonstrating that a larger company value corresponds to higher disclosure of intellectual capital. This conclusion is relevant for managers, investors, and business practitioners dealing with the complexities of the market. The research also establishes a foundation for developing adaptive and responsive strategies to rapid changes in the business environment within the energy sector.

The impact of Intellectual Capital in Information Centers on the Sustainable Development Goals

This study aims to discuss and analyze the impact of available intellectual capital in the information centers on Sustainable Development Goals (SDGs). And to examine the implementations of Decisions based on intellectual capital and their impact on sustainability. The study also reviews and analyzes the components of the capital intellectual, and the challenges for information centers in developing countries to make available accurate information, data, and intellectual capital. The researcher analyzes and evaluating the current investment in available intellectual capital in information Centers to reduce the knowledge gap with developed countries. The present study has gained significant insights by addressing a dynamic topic that helps developing countries benefit from the power of information centers by enhancing their position, role, and value in achieving SDGs. The researcher found that the information centers containing knowledge, skills, and innovations derived from the human mind are significant to connect all the potential to promote intellectual capital to decision-making centers, which in turn supports SDGs.

The Impact of Intellectual Capital on Task Performance in Educational Sector of Lahore: Mediating role of Organizational Learning, and Innovative Work Behavior

This research looks at the impact of intellectual capital (IC) on task performance (TP) through the mediating role of organizational learning (OL) and innovative work behavior (IWB) in the education sector of Lahore, Pakistan. In order to accomplish the purpose, a theoretical framework has been made in line with literature review, using resource orchestration theory. Pretested investigative tool was used to accomplish a survey from university, college, and private schools in the district of Lahore, during October 2022 to January 2023. By using structural equation modeling (PLS-SEM) based on a sample of, 361 questionnaires, which were sent through email and by courier. Out of which 340 answered, 10 incomplete and 11 forms returned un-answered. Regression analysis was applied for hypothesis testing. The main significance of this research is that the performance requirements and improvements in teacher quality will lead to students having the highest level of knowledge, which will help Pakistan rise to the top of the world in the near future. If teachers make the appropriate decisions at the appropriate times and use the appropriate strategies, performance should be accomplished. Since the results relate to a particular point in time, the study has the cross-sectional research limitation. Researchers can plan to conduct a longitudinal analysis in the current sample as part of a future line of research to address the gap. Future research can be expended to other region of Pakistan.

Impact of Intellectual Capital, Islamicity Performance Index, and Corporate Governance on Bank Profitability: Empirical Evidence from Indonesian Islamic Commercial Banks


 
 
 
 
 
 This quantitative study aims to analyze the influence of Intellectual Capital, Islamicity Performance Index, and Good Corporate Governance on Bank Profitability, specifically focusing on Islamic Commercial Banks in Indonesia from 2016 to 2021. The sample selection utilized the Purposive Sampling method, resulting in a total of eight companies being included. Multiple linear regression analysis was employed to examine the effect of each variable on Return On Assets (ROA). The findings indicate that Intellectual Capital has a significant impact on ROA, while Profit Sharing Ratio does not affect ROA. Furthermore, Zakat Performance Ratio, Sharia Supervisory Board, and Audit Committee were found to have a significant influence on ROA. Data for this study were collected from secondary sources, primarily financial reports and published Good Corporate Governance disclosures on the respective websites of Indonesian Islamic Commercial Banks. The research contributes to the understanding of factors influencing bank profitability and provides valuable insights for policymakers, practitioners, and researchers in the field of Islamic finance and banking.
 Highlight:
 
 Intellectual Capital, Zakat Performance Ratio, Sharia Supervisory Board, and Audit Committee have a significant impact on Return on Assets, influencing bank profitability.
 Profit Sharing Ratio does not affect Return on Assets, indicating its limited influence on bank profitability.
 This study provides empirical evidence on the relationship between various factors, such as Intellectual Capital and corporate governance, and their impact on bank profitability in the context of Islamic Commercial Banks in Indonesia.
 
 Keyword: Bank Profitability, Intellectual Capital, Islamicity Performance Index, Good Corporate Governance, Return on Assets
 
 
 
 
 

The Impact of Intellectual Capital on the Financial Performance in Insurance Firms Listed in Amman Stock Exchange: Using the (VAIC) Model

Purpose: The aim of this study is to examine the impact of intellectual capital (human capital, structural capital, and employed capital) on the financial performance of listed insurance companies in the Amman Stock Exchange Theoretical framework: Intellectual capital has become increasingly important in generating value for companies, and many researchers have linked it to corporate financial performance and strategic competitive advantage. Design/methodology/approach: The study population consist of 21 insurance companies listed on the Amman Stock Exchange in Jordan during the period of 2011-2020. Intellectual capital was measured using the value added intellectual coefficient model (Pulic, 2000), and its impact on financial performance was analyzed using published financial statements of the insurance companies. Findings: The results of the study found a statistically significant positive effect of human and employed capital on financial performance as measured by the rate of return on assets and return on equity. Furthermore, the study revealed a significant positive effect of intellectual capital, specifically human capital, on financial performance measured by market value (Tobin's Q). Research, Practical & Social implications: The study suggests that insurance companies should treat intellectual capital as a strategic resource and monitor and invest in it periodically for continuous development. The study suggests building a positive organizational culture that supports intellectual capital is recommended Originality/value: This study contributes to the understanding of the relationship between intellectual capital and financial performance for the first time in the insurance industry in Amman Stock Exchange. The findings highlight the importance of managing and investing in intellectual capital as a strategic resource to enhance financial performance.