INTELLECTUAL CAPITAL AND FINANCIAL PERFORMANCE OF THE COMPANY
نویسندگان
چکیده
منابع مشابه
The Impact of Components of Intellectual Capital and Value added Intellectual Coefficient on Banks’ Financial Performance
In the knowledge-based economy, intellectual capital is used to create value for organizations. Organizations seek to create, manage, expand and exploit optimal intellectual capital in terms of organizational value creation and business process improvement. Considering the competitiveness of the present age seems that banks must improve their performance to achieve their goals and perform th...
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Intellectual capital (IC) is organizational intangible asset which is frequently associated with performance. IC is commonly categorized into three core components: human capital, structural capital and relational capital. This study takes a step further in the evolution of the IC model for the hotel industry and divides relationship capital into two categories: End customer- relationship capit...
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In the Intellectual Capital (IC) literature, only a few studies have analyzed the relationships among the components of IC and organizational success. This study provides further insight into the role of IC in organizational performance, especially financial performance. In this order, Value Added Intellectual Coefficient (VAICTM) method has been used for measuring the value based performance o...
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PurposeNowadays despite the increasing importance of intangible assets, especially intellectual capital in the companies; the majority of the traditional accounting systems are unable to calculate the intellectual capital properly. The purpose of this study is to examine the relationship between intellectual capital and financial performance. Design/methodology/approach – The empirical data wer...
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Purpose – This paper aims to analyse the relationship between intellectual capital and financial capital using a case study. This makes it possible to discuss how intellectual capital is related to value creation with a degree of nuance that is absent from most statistical studies of relationships between human, organisational, relational and financial capital. Design/methodology/approach – The...
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ژورنال
عنوان ژورنال: Jurnal Reviu Akuntansi dan Keuangan
سال: 2019
ISSN: 2615-2223,2088-0685
DOI: 10.22219/jrak.v9i1.8220