This study explores the intellectual capital performances of commercial banks in eight Asian economies by applying Pulic's value-added intellectual coefficient method (VAIC). The results show that after controlling for the influence of loan quality (LQ), fund utilisation (FU), and Asian financial crisis, both physical and human capitals (HCs) are the main factors creating value for banks. From 1996 to 2001, banks in Hong Kong on average had the best intellectual capital performance while those in Thailand improved the most. Further analysis shows that the value-creating efficiency of HC is the major driving force of performance
PurposeThis paper aims to explore the intellectual capital (IC) information needed to enable relationship transparency and the influences of relationship transparency on supply chain partnerships.Design/methodology/approachA field experiment research design is adopted to examine whether IC information facilitates relationship transparency with partners in the supply chain of a focal firm and contributes to supply chain partnership enhancement.FindingsThis study identifies an IC transparency framework consisting of two components – the transparency of important business characteristics and the transparency of relationship atmosphere – for guiding the provision of IC information and enabling relationship transparency. The provision of the focal firm's IC information to partners in its supply chain significantly increases partner's trust, satisfaction and commitment towards their relationships. Thus the results suggest that relationship transparency derived from IC transparency enhances supply chain partnerships. Relationship transparency facilitates the focal firm to develop and integrate its supply chain through improved understanding pertaining to itself and its relationships with partners in its supply chain. Thus, this transparency of the focal firm with partners constitutes a flexible and attainable alternative to managing the relationships for its supply chain.Research limitations/implicationsThis study suggests that the field experiment research design allows researchers to effectively observe IC transparency's influences on supply chain partnership enhancement.Practical implicationsFor firms increasingly interconnected with supply chain models of competition, this study proposes a practical IC transparency framework specific for guiding the provision of IC information to enable relationship transparency and enhance supply chain partnerships.Originality/valueThis study combines limited research on relationship transparency with IC theories to propose an IC transparency framework for enhancing supplier relationship management and represents a first step to examining the quantitative effects of IC transparency in the context of supply chain partners.
PurposeThe purpose of this article is to explore and illustrate how intellectual capital transparency through intellectual capital reporting can enable relationship transparency and enhance partnership.Design/methodology/approachA case study research method is adopted to explore and illustrate the key research issues on a single case.FindingsThree elements of intellectual capital transparency specific for the enhancement of business‐to‐business partnerships are proposed: the transparency of a focal business vision, value proposition, strategies and supportive knowledge resources; the transparency of information perceived as being relevant by its partners; and the transparency of relationship atmosphere. Intellectual capital transparency through the suggested intellectual capital reporting framework is very suitable for enabling holistic understanding of and enhancing partnership.Practical implicationsBusinesses may benefit from making transparent their intellectual capital information to key partners because this strategy demonstrates honesty, sincerity and professionalism, aside from enabling the transparency of their totality and relationship atmosphere. With no legal obligation, transparency of intellectual capital information should be highly valued by partners, because this enables partners to more fully understand their relationships and how they can benefit from them as well as demonstrating willingness to honestly face facts and keep important indicators on track. As a result, partners should be more satisfied with their partnerships, and more willing to continue and enhance them.Originality/valueThis study proposes and illustrates how intellectual capital transparency can be used for partnership enhancement through combining limited research on relationship transparency with intellectual capital theories and thus extends the extant relationship transparency literature.
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