Measuring strategic value‐drivers for managing intellectual capital

Bose, Sanjoy; Oh, Kok-Boon.

doi:10.1108/09696470410538242

Cited by 20 publications

(11 citation statements)

References 19 publications

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“…Identifying and measuring value drivers, particularly intangible value drivers for firms, can be complex and challenging (Marr, ). Bose and Oh () ranked value drivers as profitability, uniqueness of innovation, reputation of research team and firm, growth prospects, quality of management, economic factors and risk. Pike et al () categorise the resource categories that underpin value drivers for R&D as human, organisational, relational, physical and monetary capital.…”

Section: Value Postures: Motives Creation Destruction and Driversmentioning

confidence: 99%

Value creation in the quadruple helix: a micro level conceptual model of principal investigators as value creators

2017

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Conceptual models of the quadruple helix have largely taken a macro perspective. While these macro perspectives have motivated debates and studies, they fall short in understanding value creation activities at the micro level of the quadruple helix. The purpose of this paper is to address this deficit by focussing on the fundamental research question how value is collectively created, captured, and enhanced at the micro level of the quadruple helix. Drawing on theoretical considerations centred on simmelian ties, boundary work and value postures (motives, creation, destruction and drivers), we develop a micro level conceptual model of principal investigators (PIs) as value creators in the quadruple helix. Scientists in the PI role engage in boundary spanning activities with other quadruple helix actors. This engagement builds strong simmelian ties with these actors and enables PIs to develop collective value motives by bridging diverse knowledge and creating common value motives. Our conceptual model extends understanding of the quadruple helix at the micro level and highlights the importance of PIs having strong simmelian ties in order to realise collective and individual value motives. The paper concludes with some suggestions for future avenues of research on this important topic.

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Section: Value Postures: Motives Creation Destruction and Driversmentioning

confidence: 99%

Value creation in the quadruple helix: a micro level conceptual model of principal investigators as value creators

2017

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“…Amir and Lev, 1996; Lev and Sougiannis, 1996; Lev and Zarowin, 1999) has led to widespread and growing frustration with an archaic reporting model (Starovic and Marr, 2003). New business reporting models have been proposed to overcome the deficiencies of the traditional accounting systems (Blair and Wallman, 2000; Galbraith and Merrill, 2001; Lev, 2001; Gelb, 2002; Bose and Oh, 2004). A major justification used to support the implementation of these new proposed models is that it will reduce information asymmetry.…”

Section: Information Asymmetry Underpricing and Disclosurementioning

confidence: 99%

Does intellectual capital disclosure reduce an IPO's cost of capital?

Singh

Zahn

2007

Journal of Intellectual Capital

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PurposeThe pivotal aim is to examine the association between underpricing and intellectual capital (IC) disclosures amongst Singapore initial public offerings (IPOs). A secondary aim is to elaborate on the research by Bukh into IC disclosures by Danish IPOs.Design/methodology/approachUsing a theoretical framework based on the notions of ex ante uncertainty and information asymmetry, the study examines empirically 334 Singapore IPO prospectuses between 1997 and 2004.FindingsContrary to theoretical predictions and much of the prior financial disclosure/underpricing research, we find a positive association between underpricing and the extent of IC disclosure. Additional sub‐sample analysis shows that the positive association holds across the market's broader industry base, but is strongest amongst IPOs that are heavily reliant on IC resources.Research limitations/implicationsThe research studies Singapore IPOs only, within a specific timeframe (1997‐2004), and concentrates on a single disclosure mechanism (though the one considered most significant to an IPO).Practical implicationsEmpirical analysis suggests issuers may not use IC disclosures effectively to reduce their cost of capital. Rather, they use IC disclosures as a strategic tool to complement underpricing. Further, findings suggest policymakers may need to introduce minimal uniform IC disclosure requirements to prevent a speculative IPO market from developing as the significance of IC increases.Originality/valueStudy is the first to provide empirical evidence of the association between IC disclosures and underpricing. Further, it is one of the very first to examine the consequences of IC disclosures and thereby provide a new path for future IC disclosure research.

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“…Their beliefs, value system, creativity and innovative ideas can change the organizational value system and its innovative sphere. Realizing the value of human capital, Bose and Oh (2004) reported that there is a need for firms to control and nurture their human capital to cope with the rapid growth of global competition. Stewart (2007) examined the relationship between intellectual capital and financial performance indicators i.e.…”

Section: Review Of Literature and Theoretical Frameworkmentioning

confidence: 99%

Human Capital Management and Work Behavior: Evidence from Nepali Life Insurance Companies

Gautam

2019

Int. Res. J. Mgt. Sci.

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Background: Human resource is dynamic and complex ever because of changes in local, regional and global dimensions. Managing people for optimal use of their competencies for organizational purpose has no options. Employee motivation and employee turnover is being the central issue in the modern organizations, corporate movement of competent people is being the regular corporate news in business arena. Human capital management (HCM) helps them to be satisfied and being positive to their work and the organization. It helps organization to cope with turnover challenge and deviant workplace behavior. Employee motivation, satisfaction, job burnout, turnover are being common challenges to the management. To cope with such challenges, organizations should have strategic focus on human capital management. Objectives: This study aims to explore the situation of human capital management in Nepali insurance companies and the employee’s satisfaction from human capital management. The study also aims to examine the association between satisfaction from HCM and workplace behavior. To examine the gender influence on workplace behavior of the employees created by HCM. Methods: This study was conducted with correlational research design. Primary data for each variable was collected from 402 employees of different seven life insurance companies having at least five years of business experience. To observe the current HCM practices, 3-Point statements were asked. Structured questionnaire with 5-Point Likert Scale was used to collect responses on satisfaction from HCM and the satisfaction towards positive workplace behavior. Descriptive statistics, Pearson correlation, and independent sample t-tests were used to examine the objectives. Result: Results of the study revealed that Nepali insurance companies have maintained human capital management causing employee satisfaction. Employees have reported that they have positive workplace behavior. Female employees have more positive workplace behavior of employees. Employee’s satisfaction from HCM is obtained having positive relationship with workplace behavior. Conclusion: Nepali insurance companies have satisfactory HCM effective to motivate their employees. Employee’s satisfaction leads for positive workplace behavior. There is no gender difference in satisfaction on HCM while female have more positive workplace behavior in comparison to their male counterparts. Implications: To cope with intense competition among the competitors in Nepali insurance industry, this study provides strong evidence to focus on HCM and positive workplace behavior.

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Measuring strategic value‐drivers for managing intellectual capital

Cited by 20 publications

References 19 publications

Value creation in the quadruple helix: a micro level conceptual model of principal investigators as value creators

Value creation in the quadruple helix: a micro level conceptual model of principal investigators as value creators

Does intellectual capital disclosure reduce an IPO's cost of capital?

Human Capital Management and Work Behavior: Evidence from Nepali Life Insurance Companies

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