Propensity for and Quality of Intellectual Capital Divulgence Across the BRICS Banking Sector: A Knowledge-Based Perspective from Emerging Economies

Rehman, Wasim ul; Değirmen, Süleyman; Waseem, Fareeha

doi:10.1007/s13132-021-00730-z

Cited by 6 publications

(7 citation statements)

References 61 publications

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“…Such recent studies include Akkas and Asutay (2022b), Mamun and Aktar, (2020), Belal et al (2019), Kamath (2017), and Sharma and Dharni (2017). Using data generated through an IC disclosure index, Rehman et al (2021) aim to determine the quality of the communicated information on IC components of banks from the ten largest banks from the BRICS countries by developing for 2015-2019. They found that institutional and resource-based factors have an impact on the IC disclosure practices of the sampled banks.…”

Section: Existing Models and Studies Their Limitations And Search For...mentioning

confidence: 99%

Examining the Impact of Intellectual Capital Performance on Financial Performance in Islamic Banks

Asutay

Ubaidillah

2023

J Knowl Econ

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This study explores the intellectual capital (IC) performance of Islamic banks (IBs) and examines the impact of intellectual capital on financial performance in terms of profitability and productivity in IBs. The IC features are also examined individually to identify the primary driver of IC performance and their individual impact on the IBs’ financial performance. A quantitative method using multi regression analysis is utilised to examine the nexus between IC and the IBs’ financial performance indicators. The measurement of IC uses Modified Value-Added Intellectual Coefficient (MVAIC™) which is an extended model of VAIC™. The data were drawn from 49 IBs from 2014 to 2018. The empirical findings indicate that IC is positively significant in impacting IBs’ financial performance measures, especially profitability, but inconclusively related to productivity. Furthermore, when the components were analysed separately, the nexus between these components and IBs’ financial performance indicators show lesser uniform results. Capital employed efficiency and human capital efficiency are found to be the most influential features of IC in this study, while structural capital efficiency does not show an impact on financial performance. Evidence also demonstrates that all IC components are not significantly related to IBs’ productivity indicator. The study offers an extended understanding of IC and its role in IBs and may provide guidance to different stakeholders including regulators and management of IBs to formulate and structure relevant strategies to create, utilize, and maintain IC for the more resilient banking sector, as extensive practical implications are provided for this purpose.

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Section: Existing Models and Studies Their Limitations And Search For...mentioning

confidence: 99%

Examining the Impact of Intellectual Capital Performance on Financial Performance in Islamic Banks

Asutay

Ubaidillah

2023

J Knowl Econ

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“…Our analyses required the assessment of the data and information inherent to IC given in the NFSs published by the public Italian companies, to determine the level of ICD. We applied CA for the codification of the qualitative information into quantitative patterns and principles through specific synthetic indices presented later in this section (Degirmen and Waseem, 2022).…”

Section: Methods and Datamentioning

confidence: 99%

The evolution of intellectual capital disclosure driven by European regulatory change: evidence from the Italian stock market

Amendola

Gennaro

Labella

et al. 2023

JIC

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PurposeThe matter of interest is the reporting and disclosure of intellectual capital (IC) in the global “knowledge economy” era. The aim of the paper is twofold: to verify the level of disclosure of IC through the non-financial statements (NFSs) published by public companies and to identify the main firm-specific factors that explain the propensity to disclose.Design/methodology/approachBased on the 27 components of IC, a scoring system is designed to measure the level of disclosure of IC by 47 listed Italian companies. Content analysis (CA) is performed on the NFSs these companies published in 2020, to measure each company's so-called intellectual capital disclosure index (ICDI). A regression analysis is then applied to relate the ICDI scores to some firm-specific variables to determine their relevance and influence on the level of disclosure.FindingsAlthough the NFS was not designed specifically for IC, the results of the analyses show an overall barely satisfactory ability of the NFS to give certain information on IC. Furthermore, the propensity to disclose IC appears significantly related to some firm characteristics considered here, such as capitalization, profitability, productivity, intangibility and financial structure.Research limitations/implicationsThe analysis relates to a representative but limited sample that does not allow for sectoral or time-series analyses. Extending the companies and years under observation would allow the results to be validated with broader and more in-depth analysis.Originality/valueThis paper provides exploratory but interesting evidence about the relationships between IC disclosure (ICD), firm characteristics and market capitalization. Despite several previous studies on the disclosure of IC, no analyses were found that focused on the information capacity of the NFS. Also, to the authors' knowledge, relatively few researchers have considered a set of financial ratios that include capital structure indices.

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“…One of the critical strands for valuing the performance of HEIs is first the adequacy of HC initiatives as “knowledge inputs” with expected goals to foster research outputs, knowledge process capabilities, and entrepreneurial spirits through establishing incubation centers (Guerrero et al, 2021 ; Cricelli et al, 2018 ; Chen et al, 2021 ; Kivistö et al, 2019 ; Rehman et al, 2022 ). Generally, the HC of HEIs refers to faculty, students, research scholars, and administrative staff who are rigorously involved in the knowledge production process within the context of universities (Secundo et al, 2016 ; Guerrero et al, 2021 ).…”

Section: Theoretical Framework and Hypothesesmentioning

confidence: 99%

“…Afterward, getting inspiration from the theoretical underpinning of the proposed “dynamic IC transformation process” (see Fig. 1 ), this study aimed to explore the relationship between IC initiatives (knowledge inputs) and performance of HEIs (knowledge outputs) through “processors” (strategic innovation and process capabilities) as intermediate measures (Guerrero et al, 2021 ; Cheng et al, 2022 ; Chen et al, 2021 ; Rehman et al, 2022 ; Gold et al, 2001 ; Zack et al, 2009 ; Barney, 1991 ; Drucker, 1994 ). While keeping in mind, the growing importance of IC initiatives in knowledge subjects (HEIs), neither theoretically nor empirically, there is a dearth of research that evaluates the role of IC initiatives (i.e., human, structural, and relational capital) as nascent “knowledge inputs” in stimulating the performance of HEIs as “knowledge outputs” (Chen et al, 2021 ; Guerrero et al, 2021 ; Silvestri & Veltri, 2011 ; Córcoles et al, 2011 ).…”

Section: Introductionmentioning

confidence: 99%

Leveraging Strategic Innovation and Process Capabilities for Intellectual Capital Initiative Performance of Higher Education Institutes (HEIs): A Knowledge-Based Perspective

et al. 2023

Self Cite

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This study attempts to investigate the “dynamic IC transformation process” namely “knowledge inputs” → “processors” → “knowledge outputs” (I →P →O) model within the context of higher education institutes (HEIs) in Pakistan. In this knowledge era, HEIs are considered repositories of “knowledge” that are continuously reconfiguring and nurturing themselves with existing knowledge assets. Therefore, this study proposes a “dynamic IC transformation” (I →P →O) model to analyze the relationship between intellectual capital (IC) initiatives as “knowledge inputs” (I), “strategic innovation” and “process capabilities” as “processors” (P), and the performance of HEIs as “knowledge-outputs” (O). To test the model, we conducted a survey (questionnaire) involving 258 usable responses from teaching and non-teaching staff working in public and private HEIs in Pakistan. In this sense, we employed a parallel mediation analysis through process macro to evaluate the indirect effects of “processors” between “knowledge inputs” and “knowledge output.” The study identifies that “knowledge inputs” significantly influence the performance of HEIs in terms of “knowledge output.” However, the explanatory power of human capital as an essential element of IC initiatives is more detrimental than that of structural and relational capital initiatives. Further, results indicate that “processors,” i.e., “strategic innovation” and “process capabilities,” partially mediate the relationship between “knowledge inputs” and “knowledge output.” Thus, this study contributes to ongoing academic debates about how the “dynamic IC transformation model” works in producing “knowledge outputs” by leveraging “strategic innovation” and “process capabilities” of HEIs. Further, this study also offers fruitful implications for academicians that may turn the IC initiatives as “knowledge inputs” into the development of viable opportunities for HEIs as “entrepreneurial” or “stakeholder” universities by valuing their knowledge assets.

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Propensity for and Quality of Intellectual Capital Divulgence Across the BRICS Banking Sector: A Knowledge-Based Perspective from Emerging Economies

Cited by 6 publications

References 61 publications

Examining the Impact of Intellectual Capital Performance on Financial Performance in Islamic Banks

Examining the Impact of Intellectual Capital Performance on Financial Performance in Islamic Banks

The evolution of intellectual capital disclosure driven by European regulatory change: evidence from the Italian stock market

Leveraging Strategic Innovation and Process Capabilities for Intellectual Capital Initiative Performance of Higher Education Institutes (HEIs): A Knowledge-Based Perspective

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