Search Results - subject:"intellectual capital"

The role of audit committee characteristics and I.C. performance on I.C. disclosure : evidence from the Indonesian banking sector

Mawardi, Wisnu; Muharam, Harjum; Haryanto, Mulyo - In: Economies : open access journal 11 (2023) 1, pp. 1-17

This study aims to analyze the influence of audit committee characteristics and intellectual capital performance on … intellectual capital disclosure. Characteristics of the audit used in this research are the size of the audit committee, the Number … capital disclosure. However, at the same time, the financial expertise of the audit committee and intellectual capital …

Persistent link: https://www.econbiz.de/10013500883

Regional intellectual capital (RIC) indicators in Indonesia

Ulum, Ihyaul; Mudrifah, Mudrifah; Sulistyono, Setyo Wahyu - In: Cogent business & management 10 (2023) 1, pp. 1-16

This study aims to identify acceptable RIC indicators for Indonesian conditions. The article discusses RIC indicators developed from NICs modified from Bontis's and tailored to the requirements of Indonesia. The research was carried by utilizing data from IC disclosures in 38 Indonesian areas....

Persistent link: https://www.econbiz.de/10014467484

Green knowledge management : a key driver of green technology innovation and sustainable performance in the construction organizations

Khan, Ali Nawaz; Mehmood, Khalid; Kwan, Ho Kwong - In: Journal of innovation & knowledge : JIK 9 (2024) 1, pp. 1-12

The primary objective of this research is to examine the effects of green knowledge management (GKM) on green technological innovation (GTI) and sustainable performance in construction firms. The study also investigates the role of artificial intelligence (AI) as a moderator of the relationship...

Persistent link: https://www.econbiz.de/10014506785

Financial performance, intellectual capital disclosure and firm value : the winning edge

Keter, Charles Kiprono Sang; Cheboi, Josephat Yegon; … - In: Cogent business & management 11 (2024) 1, pp. 1-26

intellectual capital disclosure (ICD) in mediating the relationship between financial performance and firm value. The sample … results confirm that intellectual capital disclosure is an important mediator in the relationship between financial … performance and firm value; firm managers should use ICD as a winning edge. Additionally, firms with high intellectual capital are …

Persistent link: https://www.econbiz.de/10014531937

The influence of contexts in the process of choosing a university product

Miron, Dumitru; Brandabur, Raluca Ecaterina; Maita, … - In: Amfiteatru economic : an economic and business research … 26 (2024) 66, pp. 648-665

decision. Within this dynamic framework, intellectual capital plays an increasingly important role, its core components being …

Persistent link: https://www.econbiz.de/10014577875

Sectoral intellectual capital and sector performance in an emerging market

Duc Hong Vo; Ngoc Phu Tran - In: Montenegrin journal of economics 20 (2024) 2, pp. 209-220

Persistent link: https://www.econbiz.de/10014525846

Standalone valuation method for software-as-a-service operational knowledge derived from human intellectual capital qualitative changes

Sakuma, Suguru; Furutani, Tomoyuki - In: Administrative Sciences : open access journal 14 (2024) 4, pp. 1-12

differentiate the value of intangibles from that of human intellectual capital. Our research approach involves two assessments …

Persistent link: https://www.econbiz.de/10014527020

Influence of COVID-19 on asymmetric cost behavior and intellectual capital efficiency : a comparison of Australian and Chinese listed firms

Yang, Yiru; Chen, Deyu - In: Asia-Pacific journal of accounting & economics : … 31 (2024) 3, pp. 477-493

Persistent link: https://www.econbiz.de/10014560721

Intellectual capital, political connection, and firm performance : exploring from Indonesia

Cahyono, Suham; Ardianto, Ardianto - In: Risks : open access journal 12 (2024) 7, pp. 1-15

The relationship between intellectual capital and firm performance represents a critical facet of corporate governance … study's findings reveal a positive and significant relationship between intellectual capital and firm performance … political connections can moderate the relationship between intellectual capital and firm performance. This study makes a …

Persistent link: https://www.econbiz.de/10014637256

Relationship between intellectual capital and firm performance : evidence from the Indian sugar mill industry

Sharma, Dhanraj; Verma, Ruchita; Patil, Chidanand; … - In: IIMT journal of management 1 (2024) 1, pp. 98-111

Purpose The aim of the study is to examine the influence of Intellectual Capital (IC) and its components on the … Intellectual Capital (MVAIC) method is employed to evaluate IC. Authors construct panel regression models to test the hypotheses …

Persistent link: https://www.econbiz.de/10014636816

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