Governance-Led Intellectual Capital Disclosure: Empirical Evidence from Pakistan

Mubarik, Muhammad Shujaat; Naghavi, Navaz; Mubarik, Muhammad Faraz

doi:10.18488/journal.73.2019.73.141.155

Cited by 16 publications

(11 citation statements)

References 37 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…These are VRIN. According to Mubarik et al (2019), “the IC has the capability to have all these elements, thus making it a potential source of competitiveness and ambidexterity.” In this context, all the dimensions of IC can improve firm performance. For this reason, this study hypothesizes a direct effect of all IC dimensions on business performance.…”

Section: Literature Reviewmentioning

confidence: 99%

Intellectual capital and business performance: the role of dimensions of absorptive capacity

Ahmed

Jia

Mubarik

et al. 2019

JIC

Self Cite

129

114

View full text Add to dashboard Cite

Purpose The purpose of this paper is to empirically examine the mediating role of potential and realized absorptive capacity in intellectual capital (IC) and business performance. It also investigates the direct impact of the components of IC on business performance. Design/methodology/approach Partial least square-structural equation modeling (PLS-SEM) was used to assess the effect of IC dimensions on performance and to analyze the mediating role of absorptive capacity in this relationship. Data were collected from 192 managers using a survey questionnaire with Likert scale items. Findings The findings of the study show that potential absorptive capacity does not intervene in the relationship between the components of IC and those of business performance. However, realized absorptive capacity, measured as the transformation and exploitation of knowledge, played a positive mediating role in the relationship between the dimensions of IC and those of business performance. Social capital was also noted as a weak predictor of business performance, while human capital and organizational capital had a profound positive influence. Originality/value This study contributes to the literature on IC by examining the role of realized and potential absorptive capacity in the relationship between IC components and firm performance. This research also helps practitioners recognize the importance of transformation and the exploitation of knowledge for business performance.

show abstract

Section: Literature Reviewmentioning

confidence: 99%

Intellectual capital and business performance: the role of dimensions of absorptive capacity

Ahmed

Jia

Mubarik

et al. 2019

JIC

Self Cite

129

114

View full text Add to dashboard Cite

show abstract

“…Intellectual capital has been identified as one of the most important drivers of business performance (Budiarta, 2015; Lu et al , 2014; Murthy and Mouritsen, 2011; Verbano and Crema, 2016; Youndt et al , 2004; Mubarik et al , 2019).…”

Section: Theoretical Framework and Hypothesesmentioning

confidence: 99%

The link between intellectual capital and business performance: a mediation chain approach

Campos

Dias

Teixeira

et al. 2020

JIC

View full text Add to dashboard Cite

PurposeThis study focuses on intellectual capital (IC) as a driver of better business performance. Recent studies suggest that a set of variables may mediate this relationship. This research discusses the mediating role of dynamic capabilities, network competence, technological capabilities, absorptive capabilities and innovation performance between intellectual capital and business performance.Design/methodology/approachThe conceptual model is tested using a sample of 533 Portuguese firms by means of a structural equation model.FindingsIt confirms that intellectual capital impacts business performance. Moreover, this only happens indirectly through the mediating chain defined by the variables dynamic capabilities, network competence, technological capabilities, absorptive capabilities and innovation performance.Originality/valueThis study analyzes new mediator variables between the dimensions of the intellectual capital and Portuguese business performance.

show abstract

“…We undertake a purely exploratory expedition to gain a deeper insight into the dynamics of succession in family businesses in Pakistan. The indigenous research on the given domain is still in its infancy and a closer examination reveals that a bulk of these studies have confined family businesses to singular financial metrics such as firms' performance and profitability (Khan and Khan, 2011; Ahmad et al , 2014; Zulfiqar and Fayyaz, 2014; Mujahid et al , 2019) and investment policies (Ahmad et al , 2014; Mubarik et al , 2019; Rasiah et al , 2017) and do not encompass a holistic approach of the discipline. Thus, the study contributes to the existing research with respect to originality in it that the literature on family businesses have largely failed to add the element of entrepreneurial legacy; and hence, this is the first of its kind to pair the two constructs together and examine the dynamics of family businesses, in particular succession planning, in the light of the theory of entrepreneurial legacy.…”

Section: Introductionmentioning

confidence: 99%

Passing on the legacy: exploring the dynamics of succession in family businesses in Pakistan

Chang

Mubarik

Naghavi

2020

JFBM

Self Cite

View full text Add to dashboard Cite

PurposeBy taking the theory of entrepreneurial legacy as the baseline, this study explores the various aspects of succession planning in indigenous family businesses especially the role of female family members in succession and conflicts in family businesses.Design/methodology/approachThe study is qualitative in nature and adopts narrative inquiry to explore the aspects of succession planning. In doing so, the study utilizes an in-depth interviewing technique with nine participants who run their family-owned firms which are mostly in their second or third generation for analysis.FindingsThe findings are concurrent with the literature that indicates a lack of strategic succession planning although ordinary or natural succession does occur in some firms. The study also reports a lack of consideration for female members in succession, daughters in particular, for traditional family firms (FFs) in contrast to entrepreneurial FFs.Research limitations/implicationsThe study has many implications for family-owned firms in Pakistan as they need to align their family business with the theory of entrepreneurial legacy and its three strategic activities in order to ensure the longevity of their business.Originality/valueExploring how succession planning takes place in family indigenous family businesses and what is the role of female family members in succession and conflicts in family businesses are original contributions of this study.

show abstract

Governance-Led Intellectual Capital Disclosure: Empirical Evidence from Pakistan

Abstract: Contribution/Originality: This study contributes to the existing literature by finding the threshold level of family ownership through a quadratic regression which provides unique insight for the relationship between corporate governance and ICD.

Cited by 16 publications

References 37 publications

Intellectual capital and business performance: the role of dimensions of absorptive capacity

Intellectual capital and business performance: the role of dimensions of absorptive capacity

The link between intellectual capital and business performance: a mediation chain approach

Passing on the legacy: exploring the dynamics of succession in family businesses in Pakistan

Contact Info

Product

Resources

About