Intellectual capital performance during financial crises

Kehelwalatenna, Sampath

doi:10.1108/mbe-08-2015-0043

Cited by 42 publications

(71 citation statements)

References 50 publications

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“…These findings are supported by Guerrini et al (2014), Kehelwalatenna (2016), Maji and Goswami (2016), and Yalama (2013) and among others.…”

Section: Discussionsupporting

confidence: 74%

“…Productivity is only affected by CEE and RCE in a significant positive relationship which does not in line with other research such as Kehelwalatenna (2016) on the banking sector in the US, Lee and Mohammed (2014), and Mondal and Ghosh (2012). However, their research does not include RCE as one of the components of VAIC.…”

Section: Discussionsupporting

confidence: 50%

“…According to The dependent variable, productivity (Assets Turnover Ratio (ATO)), which is recognized by Kehelwalatenna and Premaratne (2014) and Kehelwalatenna (2016) as best models to estimate the impact of IC on firm performance. This has been adopted in this research which.…”

Section: Methodsmentioning

confidence: 99%

“…These facilities reflect the importance of the business. Hence, it is possible to gain government support (El-Bannany, 2012;Kehelwalatenna, 2016). With the better facilities and government support, more investors and better-qualified staff will be attracted.…”

Section: Ato = Total Revenue/total Assetsmentioning

confidence: 99%

“…The VAIC model adopted in this research is elaborated from the original work of Pulic (2004) and modified or extended version by Kehelwalatenna (2016), Nimtrakoon (2015), Ulum et al (2014), and Vishnu and Vijay (2014). There are (1) Figure 1 represents the schematic diagram of the construction of VAIC.…”

Section: Ato = Total Revenue/total Assetsmentioning

confidence: 99%

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Intellectual Capital (IC) Determinants: Impact on Productivity of Islamic Banks

Aziz

Hashim

2017

Binus Business Review

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This research aimed to investigate the relationship between the Intellectual Capital (IC) efficiency empirically. It consisted of human capital, structural capital, capital employed, and relational capital with the impact on the productivity of Islamic banks in Malaysia. The Pulic's Value-Added Intellectual Coefficient (VAIC) method with the extended and modified version introduced by former scholars was used to measure IC, whereas bank productivity was measured through Assets Turnover Ratio (ATO). Three internal factors that might have determinants effect on VAIC, namely bank size, bank risks, and leverage were further tested to find their relationship. Structural stability tests and dynamic regression models for panel data were also used for the data of 16 Islamic banks in Malaysia from 2009 to 2016. The panel-corrected standard errors estimation technique was used to estimate a panel regression model with bank productivity and VAIC as the dependent variables. The regression analysis suggests that Malaysian Islamic banks are depending heavily on the capital employed component of intellectual capital, followed by human capital, structural capital, and relational capital. The results also suggest that bank's risks and leverage play a major role in determining intellectual capital. The findings may serve as a useful input for Islamic bankers to indicate whether the contribution of intellectual capital and its components needs further improvement which it has produced the best results, and internal factor might affect IC.

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“…These findings are supported by Guerrini et al (2014), Kehelwalatenna (2016), Maji and Goswami (2016), and Yalama (2013) and among others.…”

Section: Discussionsupporting

confidence: 74%

Section: Discussionsupporting

confidence: 50%

Section: Methodsmentioning

confidence: 99%

Section: Ato = Total Revenue/total Assetsmentioning

confidence: 99%

Section: Ato = Total Revenue/total Assetsmentioning

confidence: 99%

See 3 more Smart Citations

Intellectual Capital (IC) Determinants: Impact on Productivity of Islamic Banks

Aziz

Hashim

2017

Binus Business Review

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The role of intellectual and financial capital in competitiveness and performance: A study of emerging small and medium enterprises

Khattak

Shah

2020

Bus Strat Dev

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The present research scrutinizes the influence of intellectual capital and financial capital (FC) on the small and medium enterprises' (SMEs) performance with a competitive advantage (CA) as a mediator. A plethora of research has been carried out to test the relationships among intellectual capital (IC), FC, and firm performance (FP) across the globe. However, studies on the CA as a mediator among these variables are rare in SMEs. Moreover, none of the studies of this landscape could be traced in developing countries particularly in Pakistan. This research examines the mediating role of CA between IC and FP as well as between FC and FP. A self-administered survey was used to gather information from 178 registered ventures located in Rawalpindi and Islamabad Regions. The findings of this study display that IC and FC have a significant positive impact on the performance of SMEs, also significant and positive association exists between CA and FP. The path between IC and SMEs performance as well as between FC and SMEs performance is significantly mediated by the CA. The results recommend that SMEs should give attention to both IC and FC to sustain their position in the competitive markets.

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Can intellectual capital contribute to financial and non‐financial performances during normal and crisis situations?

Lestari

Adhariani

2022

Bus Strat Dev

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The contribution of intellectual capital (IC) on financial performance have been found in previous studies but whether IC can also be utilised to improve non‐financial performance has been understudied; let alone the contributions in different economic conditions (normal and crisis periods). This study aims to provide empirical findings to answer these issues by defining non‐financial performance in terms of the environmental, social, and governance (ESG) performance and COVID‐19 pandemic to represent the crisis. Non‐financial companies listed on stock exchanges in the Southeast Asia countries that are member of ASEAN (Association of Southeast Asian Nations) were selected as the samples for the research period of 2016–2020. The results show that the IC has a positive association with financial performance but a negative relationship with ESG performance. With the COVID‐19 pandemic as the moderating variable, the results show that the pandemic period is not found to moderate the effect of the IC on financial performance and ESG performance. These results indicate that under normal conditions prior to the economic crisis caused by COVID‐19, companies in Southeast Asia prioritised the use of IC to improve financial performance. Meanwhile, during the COVID‐19 pandemic, companies in the region have not utilised IC to improve their financial and non‐financial performance. The findings that IC affect ESG performance negatively need a serious attention amid the increasing awareness of sustainability and the expected role of corporate in the achievement of the Sustainable Development Goals (SDGs).

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Intellectual capital performance during financial crises

Cited by 42 publications

References 50 publications

Intellectual Capital (IC) Determinants: Impact on Productivity of Islamic Banks

Intellectual Capital (IC) Determinants: Impact on Productivity of Islamic Banks

The role of intellectual and financial capital in competitiveness and performance: A study of emerging small and medium enterprises

Can intellectual capital contribute to financial and non‐financial performances during normal and crisis situations?

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