Intellectual Capital, Technological Intensity and Firm Performance:  The Case of Emerging Countries

Öner, Mehtap; Aybars, Aslı; Çinko, Murat; Avcı, Emin

doi:10.47743/saeb-2021-0026

Cited by 10 publications

(9 citation statements)

References 57 publications

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“…al., (2009); Calisir, et al (2010); Cheng, Hsiao, & Lin, (2010); Salman, et. al., (2015); Oner, et. al., (2021).…”

Section: Methodsmentioning

confidence: 99%

“…The result shows that intellectual capital components influenced performance of the selected healthcare sector. Another recent work is the study of Oner, et. al., (2021) which assessed the intellectual capital and firm performance of emerging countries and found out that IC components are significantly impacted financial performance of technological intensive companies.…”

Section: Literature Reviewmentioning

confidence: 99%

“…Thus, companies are differentiated by exclusively non-substitutes resources (Barney, 1991;Nelson & Winter, 1982). The variation in companies' resources and capabilities dictate strategies developed, thus, accounting for performance differences across firm (Oner, et. al., 2021;Alfiero, et.…”

Section: Literature Reviewmentioning

confidence: 99%

“…However, intangible assets utilization level of companies differs because of their industry type and nature. Consequently, intensity and diversity level of intangible/IC assets will result to differences in IC dimensions (Oner, et. al., 2021;Fuad, 2017).…”

Section: Introductionmentioning

confidence: 99%

“…al., 2021;Fuad, 2017). Hence, it is reasonable to expect such IC diversity level may affect the association between intellectual capital and company performance (Oner et. al., 2021).…”

Section: Introductionmentioning

confidence: 99%

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Intellectual Capital on Financial Performance of Nigerian Companies

Salman

2022

JAB

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Intellectual capital efficiency measurement is a major problem facing managers of companies because of its intangible nature; thus, there is difference between book-value and market value of assets of the companies. Hence, this work investigated the intellectual capital (IC) efficiency on companies’ performance of 117 quoted firms in Nigeria between 2018 and 2019 periods using Pulic Value Added Intellectual Coefficient (VAIC) Model. Data were sourced through secondary means from audited annual reports of the sample. The data gathered were analysed with both Pearson correlation and regression analysis to test the study hypotheses. The results of the study revealed that there is positive significant relationship between Human Capital efficiency, Return on Equity and Return on Asset. The study further revealed positive and significant relationship between Structural Capital Efficiency, Return on Equity and Return on Asset. But out of three control variables only sector was significant with structural capital efficiency. The study concluded that intellectual capital efficiencies influence companies’ performance of the sampled companies. The study recommended that management of the sampled companies should give priority to policies that will improve employees’ capability and organizational structure.

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“…al., (2009); Calisir, et al (2010); Cheng, Hsiao, & Lin, (2010); Salman, et. al., (2015); Oner, et. al., (2021).…”

Section: Methodsmentioning

confidence: 99%

Section: Literature Reviewmentioning

confidence: 99%

Section: Literature Reviewmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

“…al., 2021;Fuad, 2017). Hence, it is reasonable to expect such IC diversity level may affect the association between intellectual capital and company performance (Oner et. al., 2021).…”

Section: Introductionmentioning

confidence: 99%

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Intellectual Capital on Financial Performance of Nigerian Companies

Salman

2022

JAB

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Взаимное Влияние Интеллектуального Капитала И Информационных Технологий Управления

Sokolov,

Verzilin,

Maximova

et al. 2023

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To date, there is a generally accepted idea of intellectual capital, and approaches have been developed to measure it at the micro and macro levels. Methods of patent analytics for the analysis of technological trends have been developed. At the conceptual level, it is known that there is a mutual influence of intellectual capital and technological trends, but there are no methodological developments for quantifying such influence using data from various sources. The purpose of the study was to quantify the mutual influence of national intellectual capital and modern management information technologies at the macro level. The mathematical foundations for the distinction of the components of intellectual capital and technologies were considered. The hypothesis about the statistical significance of the mutual influence of intellectual capital and management information technologies was confirmed. The dependence was approximated by linear regression of the intellectual capital index on the logarithm of the country's patent activity index in the field of IT management methods, which can be interpreted as a slowdown in the growth of the intellectual capital index when a certain level of patent activity is reached. It has been established that the more developed the economy, the higher the level of intellectual capital and the higher level of dissemination of IT management methods. China and India are clear exceptions to this pattern. China, which is an upper-middle-income country, demonstrates higher than the countries of its level of economic development, interconnected values of the index of intellectual capital, and the prevalence of IT-management methods. India, ranked 3rd among lower-middle-income countries, has commensurate rates of development of intellectual capital and the spread of IT-management methods with upper-middle-income countries. Further research may be related to testing hypotheses about quantitative relationships between intellectual capital and technological development via the proposed method. It is necessary to detail the identified dependencies by IPC codes and components of intellectual capital and identify dependencies for other technological areas.

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The Relationship Between Intellectual Capital and Company Financial Performance: Evidence From the Omani Industrial Sector

Lehenchuk,

Zaharov,

Vyhivska

et al. 2023

Preprint

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The purpose of the article is to measure, using the VAIC and MVAIC models, the impact of intellectual capital and its elements on the financial performance of Omani industrial companies listed on the Muscat Stock Exchange (MSE) from 2017 to 2021. Regression analysis using the Gretl software was applied to the study of panel data on the activities of 34 industrial companies in Oman, obtained from the official MSE website and from published financial statements. The analysis of literature sources was carried out using bibliometric analysis, the results of which were visualized using the VOSviewer software. To analyze the relationships between financial performance and its determinants (intellectual capital variables and control variables), four types of PERF models were developed, based on which sixteen models were directly examined. Four dependent variables (Earnings before interest, Taxes, Depreciation and Amortization, Return on Assets, Return on Equity, Assets Turnover Ratio) and eight independent variables (Value Added Intellectual Coefficient, Modified Value Added Intellectual Coefficient, Capital Employed Efficiency, Human Capital Efficiency, Structural Capital Efficiency, Relational Capital Efficiency, Size, and Leverage) were used to form these models. The Empirical Results section has discussed descriptive statistics and correlations, selection of estimate panel data parameter based on the F-statistics, Breusch-Pagan test, and Hausman test, assumption test results (Normality, Autocorrelation, Heteroscedasticity), and panel regression models. Analysis of the impact of VAIC, MVAIC and its elements on the financial performance of Omani industrial companies has yielded mixed results. VAIC and MVAIC in general have a significant positive effect only on ATO. For individual elements of VAIC and MVAIC, the following most significant associations with financial performance measures were found: CEE negatively affects ROE; SCE has a positive effect on l_EBITDA and ATO; RCE negatively affects ATO; l_SIZE has a positive effect on l_EBITDA and ROA; and LEV has a positive effect on ROA.

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Intellectual Capital, Technological Intensity and Firm Performance: The Case of Emerging Countries

Cited by 10 publications

References 57 publications

Intellectual Capital on Financial Performance of Nigerian Companies

Intellectual Capital on Financial Performance of Nigerian Companies

Взаимное Влияние Интеллектуального Капитала И Информационных Технологий Управления

The Relationship Between Intellectual Capital and Company Financial Performance: Evidence From the Omani Industrial Sector

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