The main objective of this exploratory study was to identify and analyse the indicators of intellectual capital in food industry of Serbia. The study investigated managers' perceptions of their usefulness, practical application, and factors that influence them. The respondents were surveyed by...

The present study investigates whether intellectual capital (IC) is related to audit fees and financial statement restatements in companies listed on the Iraq Stock Exchange (ISE). The present study is a pioneer investigation of this topic in emerging markets. Using a sample of all listed...

This work addresses the concept of intellectual capital and its dimensions, and sums up the most referred to contributions to the topic. The objective of the work is to shed some light on a concept that, despite its increasing use in the literature on firms, lacks a definition that is shared by...

The paper's aim is to analyse the interdependency between the intellectual capital and the financial performance of biotechnological (biotech) companies in the pharmaceutical industry. The analysis was performed for 24 biotech companies in this branch considered during 2002-2014, based on...

Purpose: The main aim of the study was to determine the moderating effect of intellectual capital on the relationship between ERM risk structure practices and organizational performance of state corporations in Kenya. This study was guided by dynamic capabilities theory which attempts to explain...

This study investigates the relationship of the intellectual capital of a company (proxied by its intangible assets), with leverage and equity and capital structure. Our empirical results indicate that there is a negative relation between the intellectual capital (intangible assets) of a company...

The new economy and the knowledge-based society brought significant changes in all the areas of our daily lives. Also, the COVID-19 pandemic and the COVID-19 crisis implicated tremendous transformations in all the domains, on the one hand, threatening the balance of our society and, on the other...

Over the years, several studies have been conducted to identify the impact of various intellectual capital components on the organizational performances. However, most of these works greatly replicated the applications and uses of different intellectual capital components (human, structural,...

The current economic trend worldwide is for an industrial economy based on tangible assets to convert into a non-tangible economy based on intellectual capital. Lately, a multidimensional view of intellectual capital and its implications on innovation performance have generated renewed research...