2020
DOI: 10.1109/access.2019.2963060
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How Intellectual Capital Combination Method Can Improve Corporate Performance in China’s Information Technology Industry

Abstract: This study aims to illustrate how intellectual capital (IC) dimensions can improve corporate performance, and explore ideal IC combination methods in diversified firm situations to distribute IC dimensions effectively with limited resources. A universal theoretical framework based on Balanced Scorecard (BSC) theory is proposed to illustrate the way in which IC dimensions can enhance corporate performance from the perspective of stakeholders. Then, the rough set method is introduced to empirically explore ideal… Show more

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Cited by 6 publications
(5 citation statements)
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References 56 publications
(74 reference statements)
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“…By the effective utilization of IC resources, the agriculture sector can contribute greatly to improving overall national competitiveness [11]. At present, a wide body of literature on IC was conducted in different industries such as manufacturing [2][3][4]6,12], banking [13][14][15][16], and information technology (IT) [1,17] but little has been conducted in the agricultural industry. What's more, most researchers focus on the impact of IC on firm performance, and the mechanism of the relationship between IC and financial leverage is still ambiguous.…”
Section: Introductionmentioning
confidence: 99%
“…By the effective utilization of IC resources, the agriculture sector can contribute greatly to improving overall national competitiveness [11]. At present, a wide body of literature on IC was conducted in different industries such as manufacturing [2][3][4]6,12], banking [13][14][15][16], and information technology (IT) [1,17] but little has been conducted in the agricultural industry. What's more, most researchers focus on the impact of IC on firm performance, and the mechanism of the relationship between IC and financial leverage is still ambiguous.…”
Section: Introductionmentioning
confidence: 99%
“…Entretanto, mesmo diante das supracitadas proposições, destaca-se a ausência de consenso quanto à definição desse campo (ZHU et al, 2020, MULYADI et al, 2018, bem como que uma estrutura basilar de Capital Intelectual ainda não foi atingida. Na ótica de Terra (2005, p. 226) "jamais teremos algo tão preciso e unificador como muitos chegaram a afirmar".…”
Section: Palavras-chaveunclassified
“…Com ênfase ao supramencionado, inúmeros autores (Ferraro;Veltri, 2011;Gonzalez-Loureiro;Dorrego, 2012;Ghosh;Maji, 2015;Yao et al, 2019;Zhu et al, 2020;Yousaf, 2021; relatam evidências empíricas acerca da relação entre o tamanho da empresa e a identificação, mensuração e relato do CI. Esses, afirmam que empresas maiores apresentam maior habilidade para extrair o valor adicionado pelo CI, sendo estas, tecnicamente mais capazes para captar, medir e divulgar ativos intangíveis.…”
Section: Introductionunclassified

Capital Intelectual

Vinícius Figueiredo de Faria,
Corrêa,
Eunice Ribeiro Moreira
et al. 2024
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