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Purpose – The purpose of this paper is to study the relationship between intellectual capital (IC) and performance of pharmaceutical firms in India. The secondary objective is to propose and test modified models of Value Added Intellectual Coefficient (VAIC™) method....
Persistent link: https://www.econbiz.de/10014875826
Purpose – Investments in intellectual capital (IC) are often linked to competitive advantages that improve economic …. Findings – The paper proves that there is interaction between investments in the IC components and company performance. However … on IC investment decisions. The time lag in the effects of IC investments was estimated and compared for different …
Persistent link: https://www.econbiz.de/10014875677
Cover -- Editorial advisory board -- Guest editorial -- Intellectual capital disclosure:a structured literature review -- Involuntary disclosure of intellectual capital: is it relevant? -- Killing the balanced scorecard to improve internal disclosure -- Social media networks as drivers for...
Persistent link: https://www.econbiz.de/10013041735
Covers -- Strategic and Editorial advisory boards -- Guest editorial -- Developing trust through stewardship -- The influence of integrated reporting and internationalisation on intellectual capital disclosures -- Improving integrated reporting -- An intellectual capital ontology in an...
Persistent link: https://www.econbiz.de/10012685981
You may be surprised to discover that millions of dollars in revenue are sitting, undiscovered, inside your own organization. Follow the authors as they walk you through different areas of your business to discover the untapped potential of “forgotten” intangible assets that may already...
Persistent link: https://www.econbiz.de/10014875211
Measuring intellectual capital is a growing area of interest in the knowledge management field. Metrics are being developed and applied by some organizations, but there needs to be more research throughout the international community to better define these measures. One limitation of the current...
Persistent link: https://www.econbiz.de/10014875212
The purpose of this empirical study is to investigate the three elements of intellectual capital, i.e. human capital, structural capital, and customer capital, and their inter‐relationships within two industry sectors in Malaysia. The study was conducted using a psychometrically validated...
Persistent link: https://www.econbiz.de/10014875213
The rise of the “new economy”, one principally driven by information and knowledge, is attributed to the increased prominence of intellectual capital (IC) as a business and research topic. Intellectual capital is implicated in recent economic, managerial, technological, and sociological...
Persistent link: https://www.econbiz.de/10014875214
Substantial differences between company book values and market values indicate the presence of assets not recognised and measured in company balance‐sheets. Intellectual capital assets account for a substantial proportion of this discrepancy. At present, companies are not required to report on...
Persistent link: https://www.econbiz.de/10014875215
This study reports the results of an empirical examination of Australian annual reporting of intellectual capital. The findings suggest that the development of a model for reporting intangibles is piecemeal and not widely spread. The outcomes of our exploratory investigation are threefold....
Persistent link: https://www.econbiz.de/10014875216