Finding New Words

Röös, Johan; Roos, Göran; Dragonetti, Nicola Carlo; Edvinsson, Leif

doi:10.1007/978-1-349-14494-5_2

Cited by 9 publications

(8 citation statements)

References 5 publications

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“…Early investigations have paid great attention to intellectual capital (IC) and its components, including human capital (HC), structural capital (SC), organisational capital (OC) and relational capital (RC), in the management literature in recent decades. Stewart (1997) succinctly defines the IC as “packaged useful knowledge”. He further elaborates it as the existing intangibles in an organisation, including systems and processes, patents, technologies, generated experts and employees and information about suppliers, customers and stakeholders.…”

Section: Introductionmentioning

confidence: 99%

The effect of intellectual capital on audit fees stickiness

Salehi

Asadian

Khansalar

2023

ARJ

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Purpose This study aims to evaluate the effects of intellectual capital (IC) efficiency and its components on audit fee stickiness (AFS), such as human capital (HC), organisational capital (OC), structural capital (SC) and relational capital (RC). Moreover, the moderating roles of audit industry specialisation (AIS), tenure and auditors’ market concentration are also estimated. Design/methodology/approach This study’s method is descriptive-correlational based on the information disclosed by listed firms on the Tehran Stock Exchange from 2012 to 2018 using 1,316 year-firm. The method used for hypothesis testing is linear regression using panel data. Findings The results show that all the intellectual capital components (ICCs), including HC, SC, OC and RC, negatively impact audit fees (AFS). Further analyses also show that the AIS moderates the relationship between ICCs and AFS. Originality/value This paper is one of the pioneer studies assessing the auditors’ response to the riskless environments driven by existing IC.

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Section: Introductionmentioning

confidence: 99%

The effect of intellectual capital on audit fees stickiness

Salehi

Asadian

Khansalar

2023

ARJ

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“…The literature indicated that the increase in the market value of net assets over its book value is mainly due to the presence of intangible assets that were not disclosed in the statement of financial position (Penman, 2009; Krstić and Đorđević, 2010; Mouritsen et al , 2005). Also, according to (Sveiby, 2001; Ismail, 2019; Madhani, 2012; Edvinsson and Malone, 1997; Mouritsen et al , 2001), the M/B ratio which represents the increase of a firm’s market capitalization over its stockholders’ equity, can represent the firm’s intangibles. Furthermore, some literature review measured intangible investment using the investment expenditures like R&D, advertising and training expenses (Seo and Kim, 2020; Boujelben and Fedhila, 2011).…”

Section: The Research Methodsmentioning

confidence: 99%

Intangible investment and non-financial performance of Egyptian firms: the moderating role of the COVID-19 pandemic

Sayed

Mansour

Hussainey

2022

JFRA

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Purpose This study aims to examine the impact of intangible investment on non-financial performance. This study also examines the moderating effect of the COVID-19 pandemic on this relationship. Design/methodology/approach This study extracted data from annual reports for a sample of Egyptian firms from 2012 to 2020. This study used the generalized method of moment for testing research. Findings This study finds that intangible investment positively affects non-financial performance and the COVID-19 pandemic has weakened this positive effect. Research limitations/implications A small sample size is one of the limitations of this study. Furthermore, because of the lack of data in Egypt, the analysis does not include other measures of intangible investment. Finally, the sectoral analysis does not include all sectors because of the lack of observations in some sectors. Practical implications This study offers practical and social implications. It would help policymakers, regulators and shareholders to realize the importance of the intangible investment and also shed light on the consequences of the COVID-19 pandemic. It also offers managerial implications. It motivates managers to invest more in intangible investment as an important resource to increase customer satisfaction and loyalty, enhance the internal operating performance and improve learning and growth, which result in creating sustainable competitive advantage. Originality/value This study provides new empirical evidence on the impact of intangible investment on different dimensions of non-financial performance. To the best of the authors’ knowledge, this paper offers the first empirical evidence on the moderating role of the COVID-19 pandemic in the relationship between intangible investment and non-financial performance.

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“…Previous studies defined intellectual capital as the tripartite relationship of intangible assets, knowledge and capabilities any organization holds within the organization to reach its excellence level (Masoulas, 1998), which could reflect the values and competitive advantages (Edvinsson and Malone, 1997; Stewart, 1994; Chen, 2008). Recent studies introduce the notion of “green intellectual capital” in light of the growing environmentalist movement and propose it as the most important construct for SMEs in the changing environment where stakeholders and consumers are concerned about the environment (Ali et al ., 2021; Anik and Sulistyo, 2021).…”

Section: Theoretical and Conceptual Backgroundmentioning

confidence: 99%

Does startup culture in the emerging country grow around societal sustainability? An empirical study through the lens of co-creational capital and green intellect

Verma

Arya

Thomas

et al. 2023

JIC

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PurposeThe purpose of this paper is to examine the role of green intellectual capital in fostering societal sustainability. Also, this study investigated how co-creational customer capital mediates the relationship between green intellectual capital and societal sustainability. The paper draws attention to co-creating customer capital and understanding its impact on societal sustainability in high-contact service startups.Design/methodology/approachData were collected from responses from 376 high-contact service startup firms headquartered in the Indian subcontinent, particularly emerging markets. The proposed conceptual model was analyzed using the partial least squares structural equation modeling (PLS-SEM) approach. The analysis is based on primary data obtained from strategic-level employees.FindingsThe results highlight the impact of co-creational customer capital in the Green Intellectual Capital – Societal Sustainability (GICS) model. Green intellectual capital components significantly influence societal sustainability outcomes in the existence of co-created customer values. It establishes customer capital as an essential factor that mediates the relationship between green intellectual capital and societal sustainability.Research limitations/implicationsThis research provides conceptualization and subsequent investigation of customer value creation in service-led startups. The construct co-creation is more appropriate for the service industry in common.Practical implicationsThis paper establishes co-created customer capital as an enabler in transforming underlying components of green intellectual capital into societal sustainability measures. Firms may generate higher customer value by pooling green human and relational capital along with active customer response and shared knowledge. This creates an organizational asset termed co-created customer capital specific to service industries.Originality/valueThe article proposes a novel way to analyze customer value in service organizations. To the best of the authors’ knowledge, no study has looked at how co-creational customer capital could act as a mediator between green intellectual capital and societal sustainability in the service industry context, particularly for SMEs and startups from emerging economies. Co-created customer capital may be used as an instrument to overcome managerial challenges in the context of transforming green intellectual capital into societal capital.

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Finding New Words

Cited by 9 publications

References 5 publications

The effect of intellectual capital on audit fees stickiness

The effect of intellectual capital on audit fees stickiness

Intangible investment and non-financial performance of Egyptian firms: the moderating role of the COVID-19 pandemic

Does startup culture in the emerging country grow around societal sustainability? An empirical study through the lens of co-creational capital and green intellect

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