Intellectual capital and its consequences on company performance: a study of Indian sectors

Singh, Raman Deep; Narwal, Karam Pal

doi:10.1504/ijlic.2015.070169

Cited by 22 publications

(18 citation statements)

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“…The first finding concerns the relationship between IC performance and financial performance. About this, the study has shown that the former positively impacts on the latter, confirming the findings of the many previous theoretical and empirical studies that have investigated this relationship (Cheng, Lin, Hsiao, & Lin, 2010;Clarke, Seng, & Whiting, 2011;Gan & Saleh, 2008;Graaf, 2013;Gruian, 2011;Makki & Lodhi, 2008;María Díez, Lizet Ochoa, Begona Prieto, & Santidrián, 2010;Mojtahedi, 2013;Nimtrakoon, 2015;Ozturk & Demirgunes, 2007;Pew Tan, Plowman, & Hancock, 2007;Pitelli Britto, Monetti, & da Rocha Lima Jr, 2014;Pulic, 2000a;Singh & Narwal, 2015;Zeghal & Maaloul, 2010). This finding enriches the extant studies as it offers insights about the existence of a positive relationship between IC performance and financial performance also in Italian ijbm.ccsenet.org International Journal of Business and Management Vol.…”

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confidence: 85%

“…These studies have been developed with reference to different geographical contexts, such as UK (Pulic, 2000a;Zeghal & Maaloul, 2010), Singapore (Pew Tan, Plowman, & Hancock, 2007), Turkey (Ozturk & Demirgunes, 2007), Pakistan (Makki & Lodhi, 2008), Malaysia (Gan & Saleh, 2008;Mojtahedi, 2013), Taiwan (Cheng, Lin, Hsiao, & Lin, 2010), Spain (María Díez, Lizet Ochoa, Begona Prieto, & Santidrián, 2010, Sweden (Graaf, 2013), Romania (Gruian, 2011), Nigeria and Australia (Clarke, Seng, & Whiting, 2011), and also with reference to different industries, such as real estate, banking, manufacturing, service, IT, etc. (Nimtrakoon, 2015;Pitelli Britto, Monetti, & da Rocha Lima Jr, 2014;Singh & Narwal, 2015).…”

Section: Ic Performance and Financial Performancementioning

confidence: 99%

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Which Relationship between Gender Diversity, Intellectual Capital and Financial Performance?

Giuliani¹,

Poli²

2019

IJBM

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Some would argue that gender diversity, both in ownership and in board of directors, can affect both financial performance and intellectual capital (IC) performance, and that the latter, in turn, can affect financial performance. This leads to hypothesise that IC performance can be a mediator in the relationship between gender diversity, in ownership or board of directors, and financial performance. As this hypothesis does not appear to have had an adequate investigation in literature, this paper aims to investigate if IC performance can be considered as a mediator in the relationship between gender diversity and financial performance. The test of this hypothesis is performed applying the multiple regression model suggested by Baron and Kenny (1986) to a sample of Italian small and medium-sized enterprises (SMEs). The study shows that gender diversity in ownership negatively impacts on financial performance, directly and indirectly, and that gender diversity in board of directors negatively impacts on financial performance, only indirectly. The indirect effects are due to the negative impact of gender diversity, both in ownership and in board of directors, on IC performance. IC performance plays the role of mediator in the relationship between gender diversity and financial performance. The mediating effect is partial regarding gender diversity in ownership. It is perfect concerning gender diversity in board of directors. This study contributes to the extant literature about the relationships between gender diversity, IC performance and financial performance by offering a systemic analysis of these three items that tend to be investigated separately.

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confidence: 85%

Section: Ic Performance and Financial Performancementioning

confidence: 99%

Which Relationship between Gender Diversity, Intellectual Capital and Financial Performance?

Giuliani¹,

Poli²

2019

IJBM

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“…Since the study consists of firms from several different industries, therefore, industry dummy, firm size, and physical capacity were used as the control variables, in order to reduce the effect of other variables that might lead to model misspecifications (Deep & Narwal, 2015). They were measured as follows:…”

Section: Control Variablesmentioning

confidence: 99%

Does investing in intellectual capital improve financial performance? Panel evidence from firms listed in Tanzania DSE

Kasoga

2020

Cogent Economics & Finance

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Despite that reviews have been done in intellectual capital and the performance of firms, their status has remained uncertain in the emerging economy. Previous studies have generally focused on single industries and have overlooked the input of the service and manufacturing sectors as a whole. This study offers new insight into the area of intellectual capital and its relationship with firms' performance in Tanzania and evaluates intellectual capital within the service and manufacturing sectors in totality. Using panel regression analysis for the periods of 2010 to 2019, the performance was measured in terms of SG, ROA, ATO, and Tobin's. Heteroscedasticity and endogeneity were controlled using clustered robust standard errors. The empirical findings demonstrate a significant positive influence between structural capital efficiency and SG, ROA, ATO, and Tobin's. However, the effect of human capital efficiency and capital employed efficiency were negative which suggests poor investment in human skills and capital of the firms. Further, VAIC was significantly positively associated with SG, ATO, ROA, and Tobin's Q. It is recommended that to have a competitive advantage, managers and policymakers should focus on the three parts of intellectual capital which are the key drivers of value creation in the organization.

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“…Intangible assets – for example, an organization’s ability to innovate and launch new products and services in the market, its reputation and image, its ability to establish a stable relationship with clients and suppliers, or its employee motivation – are currently considered key to achieving business success. Indeed, authors such as Hsu and Fang (2009), Kong (2010), Martín et al (2011), Abhayawansa and Guthrie (2014) and Singh and Narwal (2015) argue that these assets, grouped under the concept of intellectual capital, are crucial factors for achieving long-term organizational benefits.…”

Section: Introductionmentioning

confidence: 99%

Content analysis within intangible assets disclosure: a structured literature review

Polo

Ruiz-Rodríguez

2017

JIC

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Purpose In this paper, the authors analyze the use of content analysis in disclosing voluntarily information on intangible assets, the intangible assets disclosures (IAD). The purpose of this paper is to conduct a structured literature review (SLR) that assesses the possibilities and limitations of content analysis. Design/methodology/approach To that end, the authors analyze the existing literature on the topic in the main international databases. In all, 74 empirical articles utilizing content analysis as a research methodology for IAD were reviewed. Regarding the selection of sources, the authors should indicate that the SLR performed includes academic studies published in journals or presented at conferences and that are always subject to a double process of anonymous review. Findings The obtained results indicate that despite the frequent use of content analysis in studies on IAD, its use does not meet all expectations. Research limitations/implications The study synthesizes the research on content analysis for the case of information on intangible assets, offering an updated and global framework for future researchers through the SLR. Practical implications Among other problems, the authors found its excessive emphasis on the amount disclosed in the annual report, ignoring other reports in which more information regarding intangible assets is available, such as in the case of the sustainability reports. Furthermore, the use of very different coding systems and its exclusive use without being combined with other methodologies are detected. These aspects affect the quality problems of the sources used, which directly results in the utility of the evidenced findings. Social implications These conclusions allow the authors to conclude on the need to open different lines of study that review the use of content analysis in this topic. Originality/value The work focuses on the quality of disclosures more so than on the quantity, offering a critical view that summarizes the utility of the employment of content analysis for this type of disclosure and its implications for future research on this topic. Despite previous studies, the authors highlight the new insights revealed from IAD research, especially since the seminal paper of Dumay and Cai (2014).

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Intellectual capital and its consequences on company performance: a study of Indian sectors

Cited by 22 publications

References 0 publications

Which Relationship between Gender Diversity, Intellectual Capital and Financial Performance?

Which Relationship between Gender Diversity, Intellectual Capital and Financial Performance?

Does investing in intellectual capital improve financial performance? Panel evidence from firms listed in Tanzania DSE

Content analysis within intangible assets disclosure: a structured literature review

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