“…Intellectual capital (IC) is among the intangible assets explored by contemporary strategic management scholars and practitioners, respectively. Many studies have highlighted the relationship between IC and firm performance (Ahmed et al, 2020;Barkat & Beh, 2018;Hashim, Osman, & Alhabshi, 2015;Kamal et al, 2012;Kamukama et al, 2011;Maditinos et al, 2010;Rajaratnam, Noordin, Said, Juhan, & Mohd Hanif, 2009;Sharabati, Jawad, & Bontis, 2010;Wang & Cao, 2015). The IC concept can be decomposed into structural capital (SC), human capital (HC) and relational capital (RC), which are all used to create value and superior cooperative performance (Kamal et al, 2012;Scafarto, Ricci, & Scafarto, 2016;Wang & Cao, 2015).…”