This paper investigates the effect of intellectual capital (IC) and its components on the efficiency of Vietnamese commercial banks from 2007 to 2019 using the two-step Data Envelopment Analysis approach. Banks' efficiency scores are firstly estimated, while the relationship between IC and bank...

The purpose of the study is to consider and measure the intellectual capital towards the financial performances of the local banks in Malaysia. The study will implement the Value Added Intellectual Coefficient (VAIC) method to evaluate the financial performances of the ten local banks in...

This paper defines total factor productivity as a function of a nation's intellectual capital. By developing a simple model, it explored the long-run relationship between intellectual capital and total factor productivity. The value of total factor productivity for each country was computed from...

Personnel-adjusted added value (PAV) is an index to measure human resource management for internal purposes. In this study, the possibilities and limitations of PAV using external estimates are investigated. To measure the effectiveness of PAV, it is compared with the general added value. This...

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....

The aim of this study is to explain the output growth across countries as an effect of intellectual capital growth. Defining intellectual capital as an integral of all the various intangibles, it argued to resolve the conceptual complexities and empirical inconsistencies. For this, the study...

This paper investigates the effect of the human capital of directors on the financial performance of Vietnamese-listed companies. The dynamic system generalised method of moments (system GMM) estimator is used to examine a panel data-set consisting of 315 firm-year observations over a four-year...

The informational content of prices hypothesis in Modigliani and Miller (and Fisher before them) advocates that organizations' market prices could somehow estimate their growth prospects and intangible assets. For this estimation, discounted cash flow models are frequently employed. However,...

This study explores the impact of revenue diversification and intellectual capital on the performance of sub-Saharan African banks. The study applied a panel regression technique to a data set containing information on 80 banks from 21 countries from 2000 to 2020. Secondary data was collected...

Intellectual capital is now recognized as a factor influencing organizational progress. However, many Micro, Small and Medium Enterprises (MSME's) in Indonesia still need to understand the importance of intellectual capital to support their organizational performance. This study aims to...