Does intellectual capital investment enhance firm performance? Evidence from pharmaceutical sector in China

Değiştirilmiş Entelektüel Katma Değer Katsayısı ile Finansal Performans Arasındaki İlişkinin İncelenmesi: BIST Banka Endeksi’nde Bir Araştırma

“…supported by the findings of Ge and Xu (2021). In this context, the use of intellectual capital in the banking sector being intense and to negatively affecting financial performance is considered to be due to the fact that Turkey is a developing country.…”

Is Too Much a Good Thing? The Non-Linear Relationship Between Intellectual Capital and Financial Competitiveness in the Chinese Automotive Industry

“…While SC is important for bank profitability, the impact of RC is nominal. Ge and Xu (2021), applying the MVAIC method, pointed out that physical and human capitals can significantly improve firm performance in China's pharmaceutical sector. As reported by Ovechkin et al (2021), the stock of HC and SC has the biggest influence on firms' profitability in the Russian agricultural sector.…”

“…(3) Control variables. Guided by previous literature (Nimtrakoon, 2015;Smriti & Das, 2018;Xu & Li, 2019;Xu & Wang, 2019;Yao et al, 2019;Xu & Liu, 2020Ge & Xu, 2021;Zhang et al, 2021), firm size (SIZE), firm leverage ratio (LEV), firm age (AGE), and gross domestic product growth rate (GDP) are included in regression models. More specifically, this study determines SIZE as the natural logarithm of total assets, LVE as the total liabilities to total assets, and AGE as the natural logarithm of years since setup of enterprise.…”

“…The assertion that intellectual capital (IC) can create competitive advantage and generate economic returns than tangible assets has become commonplace (Yaseen et al, 2016;Kamukama & Sulait, 2017;Urban & Joubert, 2017;Teixeira & Ferreira, 2019;Xu & Li, 2019, 2022Hermawan et al, 2020;Ge & Xu, 2021;Liu et al, 2021b;. In the knowledge economy, companies that effectively manage and utilize IC resources can attain financial sustainability and competitive advantage (Jordão & de Almeida, 2017;Liu et al, 2021a;Xu & Wang, 2018;Gross-Gołacka et al, 2020;Xu & Liu, 2020).…”

A gestão do conhecimento e sua influência na imagem e reputação de empresa municipal de serviços de iluminação pública / Knowledge management and its influence on the image and reputation of a municipal public lighting service company

“…Ainda, para Ge & Xu (2020), a maioria dos acadêmicos (p. ex., Nimtrakoon, 2015;Smriti & Das, 2018;Sydler, Haefliger & Pruksa, 2014;Urban & Joubert, 2017;Vishnu & Gupta, 2014;Xu & Li, 2020;Xu & Wang, 2018;Yao et al, 2019;Buonomo et al, 2020) argumentam que o CI pode ser decomposto em Capital Humano, Capital Estrutural e Capital Relacional.…”