The Relationship between Components of Intellectual Capital and Performance of Yazd Tile Companies

Soheyli, Fatemeh; Moeinaddin, Mahmoud; Nayebzadeh, Shahnaz

doi:10.6007/ijarafms/v4-i1/639

Cited by 6 publications

(7 citation statements)

References 9 publications

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“…This finding suggests that investment by mangers to enhance employees' skills will improve their efficiency, and this enhanced efficiency of the employees of the organization will bring about improvement of that organization's financial performance. This result is consistent with prior study findings (Alipour, 2012;Zarei et al, 2014;Soheyli et al, 2014;Hejazi et al, 2016;Yudawisastra et al, 2018;Nassar, 2018;Forte et al, 2019;Palazzi et al, 2019;Tran and Vo, 2020) that human capital is positively related to corporate performance. The finding further supports human capital theory which states that not only that society and individuals benefit economically from investing in people (Sweetland, 1996), but that any investment made in human capital will lead to superior economic outputs (Almendarez, 2011).…”

Section: Discussion Of Resultssupporting

confidence: 93%

“…Existing literature indicates rising empirical studies regarding the concept of human capital (Namvar et al , 2011; Alipour, 2012; Verduijn, 2013; Zarei, et al, 2014; Soheyli et al , 2014; Hejazi et al , 2016; Yudawisastra et al , 2018; Nassar, 2018; Forte et al , 2019; Palazzi et al , 2019; Ayu et al , 2019; Tran, and Vo, 2020). Whereas most of these studies focused on human capital-corporate performance link (Alipour, 2012; Verduijn, 2013; Zarei et al , 2014; Soheyli et al , 2014; Hejazi et al , 2016; Yudawisastra et al , 2018; Nassar, 2018; Forte et al , 2019; Palazzi et al , 2019; Tran and Vo, 2020), very few of them concentrated on the relationship between human capital and structural capital (Namvar et al , 2011; Ayu et al , 2019).…”

Section: Literature Review and Hypotheses Developmentmentioning

confidence: 99%

“…Moreover, existing empirical studies on human capital and corporate performance relationships indicate mixed results (Alipour, 2012; Verduijn, 2013; Zarei et al , 2014; Soheyli et al , 2014; Hejazi et al , 2016; Yudawisastra et al , 2018; Nassar, 2018; Forte et al , 2019; Palazzi et al , 2019; Tran and Vo, 2020). Whereas some of the studies found positive relationship between human capital and corporate performance (Alipour, 2012; Zarei et al , 2014; Soheyli et al , 2014; Hejazi et al , 2016; Yudawisastra et al , 2018; Nassar, 2018; Forte et al , 2019; Palazzi et al , 2019; Tran and Vo, 2020), others reported negative relationship among these variables (Guo et al , 2011; Ekwe, 2013; Mehri et al , 2013). Specifically, Tran and Vo (2020) explored the relationship between human capital efficiency and corporate performance.…”

Section: Literature Review and Hypotheses Developmentmentioning

confidence: 99%

“…Extant empirical literature indicates mounting studies on human capital-corporate financial performance link (Alipour, 2012; Verduijn, 2013; Zarei et al , 2014; Soheyli et al , 2014; Hejazi et al , 2016; Yudawisastra et al , 2018; Nassar, 2018; Forte et al , 2019; Palazzi et al , 2019; Tran and Vo, 2020). Whereas some of these studies found positive relationship between human capital and corporate performance (Alipour, 2012; Zarei et al , 2014; Soheyli et al , 2014; Hejazi et al , 2016; Yudawisastra et al , 2018; Nassar, 2018; Forte et al , 2019; Palazzi et al , 2019; Tran and Vo, 2020), others showed a negative relationship among these variables (Guo et al , 2011; Ekwe, 2013; Mehri et al , 2013). Further, exiting literature also shows rising studies on structural capital-corporate financial performance association (Alipour, 2012; Zarei et al , 2014; Mohammadi, 2015; Yudawisastra et al , 2018; Nassar, 2018; Forte et al , 2019; Palazzi et al , 2019).…”

Section: Introductionmentioning

confidence: 99%

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Does structural capital count in human capital-corporate financial performance relationship? Evidence from deposit money banks in Nigeria

Onuoha¹

2021

MBE

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Purpose The purpose of this paper is to explore human capital and corporate financial performance link from the perspective of human capital theory, resources-based view and balanced score card approach, and the mediating role of structural capital in this relationship. Design/methodology/approach Overall, a data set was drawn from five-year annual reports of deposit money banks (DMBs) in Nigeria. Additionally, the bootstrap procedure was performed to test the mediating role of structural capital. Findings Specifically, the paper results indicate that whereas human capital has significant positive effect on corporate financial performance and structural capital, structural capital has significant positive effect on corporate financial performance. Additionally, the study finds structural capital to mediate the effect of human capital on organizational financial performance. Research limitations/implications This paper focused on 12 DMBs in Nigeria and their five year annual reports. Accordingly, future studies in this area should increase the number of banks and years, and include firms operating in insurance, manufacturing, telecommunication and oil and gas industries to permit comparability of results and broader basis for generalizability. Moreover, the study results provide insights that would serve as robust empirical basis for policy makers to insist on enhancement of the value of human and structural capital variables. Practical implications The managers of DMBs should commit to development of their employees through improvement in their training and health programs, among others. Also, they should ensure continuous improvement of their structural capital to enable the investments in their employee to translate to enhanced corporate financial performance. Originality/value To the best of the author’s knowledge, this is the first study to explore the mediation effect of structural capital on the human capital-corporate financial performance link using evidence from DMBs in Nigeria and, thus, extends and deepens extant literature on human capital-organizational performance nexus.

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Section: Discussion Of Resultssupporting

confidence: 93%

Section: Literature Review and Hypotheses Developmentmentioning

confidence: 99%

Section: Literature Review and Hypotheses Developmentmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

See 2 more Smart Citations

Does structural capital count in human capital-corporate financial performance relationship? Evidence from deposit money banks in Nigeria

Onuoha¹

2021

MBE

View full text Add to dashboard Cite

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“…Edvinsson and Stenfelt (1999) then, opined that human capital is based on experience, skills and knowledge. To add up, it can be considered as major and strategic asset for organization (Soheyli et al, 2014). Structural capital encompasses the corporate culture, technology systems, intellectual property, the management processes as well as the learning capacity that can create value for the organization (Alhassan and Asare, 2016) while relational capital is the build of relationships that any organization has with the external world (Meles et al, 2016).…”

Section: Intellectual Capitalmentioning

confidence: 99%

Examining the Impact of Corporate Governance on Intellectual Capital: Empirical Evidence of Islamic Banks

Saruchi¹,

Zamil²,

Basiruddin³

et al. 2019

IJARAFMS

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Using the sample of 59 Islamic banks during the period of 2006-2017, the purpose of this paper is to examine the impact of corporate governance mechanisms through the characteristics of board of directors that may influence the intellectual capital (IC) efficiency of Islamic banks. The characteristics of board of directors are represented through the size of the board (board size), the proportion of female members on the board (board female), the number of board meetings (board meeting), the proportion of board members who have financing and accounting expertise (board expertise) and the diversity in terms of board members' nationalities (board nationality diversity). Meanwhile, IC efficiency has been measured using value-added intellectual coefficient (VAIC). This study provides empirical evidence showing that board expertise has positively associated with IC efficiency. This study also examines the linkage between corporate governance mechanisms and IC components namely HCE, SCE and CEE and found that board expertise exerts positive significant impact to HCE and SCE while no significant impact to CEE. Additionally, board female has significant positive relationship with SCE. The study is extremely pivotal in order to know the determinants that can contribute to the enhancement of IC efficiency in respect of corporate governance of Islamic banks.

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Do entrepreneurial orientation and intellectual capital influence SMEs’ growth? Evidence from Pakistan

Abbas

Wang

Ullah

et al. 2021

Environ Sci Pollut Res

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The Relationship between Components of Intellectual Capital and Performance of Yazd Tile Companies

Abstract: Abstract

Cited by 6 publications

References 9 publications

Does structural capital count in human capital-corporate financial performance relationship? Evidence from deposit money banks in Nigeria

Does structural capital count in human capital-corporate financial performance relationship? Evidence from deposit money banks in Nigeria

Examining the Impact of Corporate Governance on Intellectual Capital: Empirical Evidence of Islamic Banks

Do entrepreneurial orientation and intellectual capital influence SMEs’ growth? Evidence from Pakistan

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