Intellectual capital reporting between a developing and developed nation

Abeysekera, Indra

doi:10.1108/14691930710742871

Cited by 136 publications

(185 citation statements)

References 58 publications

(106 reference statements)

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“…The study furthermore, informs the practitioners in the banking sector in Malawi of the current intellectual capital performance of the banks and the needed improvements in order to enhance it. On the other hand, as generally there is dearth of literature on intellectual capital in developing economies (Abeysekera, 2007;Khan & Ali, 2010); the study therefore enriches existing literature by providing empirical evidence of intellectual capital performance taking a case of commercial banking sector from a developing country. Besides, being the first study of its kind in Malawi, the study acts as a future reference source.…”

Section: Introductionmentioning

confidence: 99%

“…Generally intellectual capital research is scarce in developing economies (Abeysekera, 2007;Khan & Ali, 2010). In Malawi there has not been any empirical study on intellectual capital performance of the commercial banks.…”

Section: Intellectual Capital Performancementioning

confidence: 99%

“…10, No. 1;2015 the annual reports of the banks by Lipunga (2013). The purpose of the study was to visualise the extent of intellectual capital disclosures in the annual reports of the banks.…”

Section: Intellectual Capital Performancementioning

confidence: 99%

“…10, No. 1;2015 measurement methods are still being developed, the VAIC TM seems to be most preferred. Generally the cost methods have the following disadvantages according to Janosević et al (2013) On the other hand, VAIC TM is considered appropriate for organizations that are intellectually inclined (Kamath, 2007) like the banks.…”

Section: Value Added Intellectual Coefficient (Vaic Tm )mentioning

confidence: 99%

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Intellectual Capital Performance of the Commercial Banking Sector of Malawi

Lipunga¹

2014

IJBM

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In the current knowledge-based economy, the importance of intellectual capital as a factor of competitive advantage is undisputable. This is particularly true for the banking sector in which intellectual capital efficiency is critical for development of a cutting edge strategy. The purpose of the study was to measure the intellectual capital efficiency of the commercial banking sector of Malawi. The study used the value added intellectual capital coefficient (VAIC TM ) in order to measure performance, from 2010 to 2013 plus the performance level categorisations employed in Kamath (2007). The results indicate that the sampled commercial banks achieved on average, common performance in all the years under study, except in 2011 when they achieved good performance. Furthermore the trend analysis suggested an upward trend in terms of the level of efficiency, however at a very low rate. This suggests that the commercial banks have to put more effort to improve their intellectual capital efficiency. Furthermore, consistent with other prior studies, the study found that human capital efficiency of the sampled banks was relatively higher than structural capital and capital employed efficiencies over the entire period. This confirms the significance of human capital to value creation for the banks, hence a need for the management of the banks to pay required attention to their employees.

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Section: Introductionmentioning

confidence: 99%

Section: Intellectual Capital Performancementioning

confidence: 99%

Section: Intellectual Capital Performancementioning

confidence: 99%

Section: Value Added Intellectual Coefficient (Vaic Tm )mentioning

confidence: 99%

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Intellectual Capital Performance of the Commercial Banking Sector of Malawi

Lipunga¹

2014

IJBM

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“…IC is recognised as an important topic for further research in the fields of financial and external reporting (Parker, 2007). There have been various studies conducted on developed economies on IC disclosures (Cordazzo and Vergauwen, 2012;Abeysekera, 2007) and reasons of these disclosures there have been very few on developing economies (Rashid et al, 2012;Kamath, 2007). The implications of IC are more prominent in these economies as they have abundant human capital at their disposal.…”

Section: Research Articlementioning

confidence: 99%

Intellectual Capital Disclosures in IPO Prospectuses of Indian Companies

Bhatia

Agarwal²

2015

Int J Soc Sci Mgt

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The study is based on companies that went through IPO on the Bombay Stock Exchange (BSE) and/or National Stock Exchange in the period 2011-2012. The paper applied a disclosure index comprising of 78 items to quantify the amount of information regarding intellectual capital included in the IPO prospectuses of Indian companies. The sum of disclosed score is divided by 78 to arrive at the index. For disclosure index content analysis is used. Multiple regression model and Correlation is used to examine the significance and association between disclosure index with independent variables. The main objective of this paper is to study the extent of intellectual capital disclosures in Initial Public offering (IPO) prospectus of Indian companies and also to examine the factors that influence the intellectual capital disclosure. The regression results reveal that of all the independent variables studied i.e. Board size Board independence Size Age Leverage Managerial ownership and Industry differences; Intellectual capital disclosure is influenced by industry differences. India is considered as knowledge economy and has highest contribution in gross domestic product from services sector wherein intellectual capital plays the most important role. As regards intellectual capital the studies have been insufficient. To our knowledge this is the first research on intellectual capital disclosures in IPO prospectuses of Indian companies.

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The Effects of HRM Practices on Teamwork and Career Growth in Offshore Outsourcing Firms

Wickramasinghe¹,

Dolamulla²

2016

Glob Bus Org Exc

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Balancing the short‐term goals of the organization with employees’ long‐term development is of particular interest to the leaders of offshore outsourcing firms. To better understand this challenge, researchers surveyed 170 virtual team members in 14 IT outsourcing firms in Sri Lanka about the impact of their employers’ human resource management practices on their performance and career growth. The findings reveal the importance of performance management, capability development, and the integration of various human resource management practices in fostering both the teamwork that is crucial to attain business objectives, as well as the professional development essential to meeting employees’ expectations regarding their career growth. © 2016 Wiley Periodicals, Inc.

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Intellectual capital reporting between a developing and developed nation

Cited by 136 publications

References 58 publications

Intellectual Capital Performance of the Commercial Banking Sector of Malawi

Intellectual Capital Performance of the Commercial Banking Sector of Malawi

Intellectual Capital Disclosures in IPO Prospectuses of Indian Companies

The Effects of HRM Practices on Teamwork and Career Growth in Offshore Outsourcing Firms

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