Intellectual Capital and Firm Performance of U.S. Multinational Firms: A Study of the Resource-Based and Stakeholder Views

Riahi‐Belkaoui, Ahmed

doi:10.2139/ssrn.365580

Cited by 171 publications

(275 citation statements)

References 32 publications

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“…Among the firm-level determinants of firm performance, the firm's size and age are the two most widely used demographic characteristics of firms (Klarner and Raisch 2012); therefore, we include firm size and age. The number of patents registered under a firm is often used as a measure of the intangible assets that the firm possesses (Riahi-Belkaoui 2003), and past empirical studies show that patents have a significant positive impact on firm performance (Bloom and van Reenen 2002). Therefore, we also include the number of patents of a firm as a control variable.…”

Section: Methodsmentioning

confidence: 99%

Institutional Distance and Foreign Subsidiary Performance in Emerging Markets: Moderating Effects of Ownership Strategy and Host-Country Experience

Shirodkar

Konara

2016

Manag Int Rev

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Institutional distance has been known to be an important driver of Multinational Enterprises' strategies and performance in host countries. Based on a large panel dataset of 10,562 firms operating in 17 emerging markets and spanning 80 home countries, we re-examine the relationship described by Gaur and Lu (J Manage 33 (1): 2007) between regulatory institutional distance and subsidiary performance. We extend this research by (1) examining this relationship in the context of emerging markets, (2) examining the moderating effects of ownership strategy and host-country experience within the context of emerging markets and (3) accounting for a greater variety of institutions by including a large number of home and host countries. We find that institutional distance negatively affects subsidiary performance in emerging markets. Our findings also show that the negative effects of institutional distance on subsidiary performance are lesser for subsidiaries with partial ownership (than for subsidiaries with full ownership) and for subsidiaries with greater host-country experience. We discuss our findings with respect to Gaur and Lu's model, which explores the relationships between these variables in a general context.

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Section: Methodsmentioning

confidence: 99%

Institutional Distance and Foreign Subsidiary Performance in Emerging Markets: Moderating Effects of Ownership Strategy and Host-Country Experience

Shirodkar

Konara

2016

Manag Int Rev

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“…19 disebutkan bahwa aset tak berwujud adalah aktiva non-moneter yang dapat diidentifikasi dan tidak mempunyai wujud fisik serta dimiliki untuk digunakan dalam menghasilkan atau menyerahkan barang atau jasa, disewakan kepada pihak lainnya, atau untuk tujuan administratif (IAI 2007). Belkaoui (2003) dan Firrer dan Williams (2003) menyatakan praktik akuntansi konservatime menekankan investasi perusahaan dalam modal intelektual yang disajikan dalam laporan keuangan dihasilkan dari peningkatan selisih antara nilai pasar dan nilai buku. Jika laporan keuangan tahunan kepada publik.…”

Section: Abstrakunclassified

“…Belkaoui (2003) menyatakan strategi yang potensial untuk meningkatkan kinerja perusahaan adalah dengan menyatukan aset berwujud dan aset tak berwujud. Resource-Based Theory adalah suatu pemikiran yang berkembang dalam teori manajemen strategik dan keunggulan kompetitif perusahaan yang meyakini bahwa perusahaan akan mencapai keunggulan apabila memiliki sumber daya yang unggul (Solikhah et al 2010).…”

Section: Tinjauan Pustaka Dan Pengembangan Hipotesisunclassified

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Pengaruh Modal Intelektual Dan Pengungkapan Modal Intelektual Pada Nilai Perusahaan Yang Melakukan Initial Public Offering

Widarjo¹

2011

JAKI

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The objective of this research is to investigate the influence of intellectual capital performance and intellectual capital disclosure on the value of the firm after an initial public offering (IPO). (2008), dan nilai perusahaan ditentukan dengan nilai pasar dari perusahaan tersebut. Hasil analisis gagal untuk mendukung hipotesis pertama yang menyatakan bahwa modal intelektual berpengaruh pada nilai perusahaan. Hasil penelitian ini mengindikasikan bahwa pasar tidak mampu untuk menilai modal intelektual yang dimiliki oleh perusahaan karena belum ada standar pengukuran dan keterbatasan kuantitas pengungkapan mengenai modal intelektual. Hasil penelitian ini mendukung hipotesis kedua bahwa pengungkapan modal intelektual berpengaruh positif pada nilai perusahaan. Hal ini merupakan indikasi bahwa pengungkapan modal intelektual akan mengurangi asimetri informasi sehingga akan membantu investor dalam penilaian kinerja perusahaan dan dapat melakukan analisis yang tepat mengenai prospek perusahaan di masa depan.Kata kunci: nilai tambah, modal intelektual, pengungkapan modal intelektual, nilai perusahaan PENDAHULUAN Selama beberapa tahun terakhir, penelitian tentang modal intelektual merupakan topik yang menarik bagi para peneliti akuntansi maupun para praktisi. Hal ini dikarenakan perkembangan teknologi yang semakin pesat

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“…Intellectual capital in the international arena has become a major focus for the company to achieve competitive advantage in order to achieve the company's goals. Belkaoui (2003) says that the intellectual capital is a special knowledge owned by an organization. Qualifying intellectual capital as a strategic asset lies in the potential relationship between intellectual capitals on the one hand and the performance of the company on the other side.…”

Section: Introductionmentioning

confidence: 99%

Management Background, Intellectual Capital and Financial Performance of Indonesian Bank

Widowati

Pradono

2017

KINERJA

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Intellectual Capital and Firm Performance of U.S. Multinational Firms: A Study of the Resource-Based and Stakeholder Views

Cited by 171 publications

References 32 publications

Institutional Distance and Foreign Subsidiary Performance in Emerging Markets: Moderating Effects of Ownership Strategy and Host-Country Experience

Institutional Distance and Foreign Subsidiary Performance in Emerging Markets: Moderating Effects of Ownership Strategy and Host-Country Experience

Pengaruh Modal Intelektual Dan Pengungkapan Modal Intelektual Pada Nilai Perusahaan Yang Melakukan Initial Public Offering

Management Background, Intellectual Capital and Financial Performance of Indonesian Bank

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