Intellectual capital and firm performance: evidence from certified firms from the EFQM excellence model

نویسندگان

چکیده

The main purpose of this study is to investigate the impacts intellectual capital (IC) on firm’s performance. Using a sample 336 Czech firms, including 20 certified firms from European Foundation for Quality Management (EFQM) Excellence Model 2015 2019, current employed pooled regression test hypotheses. dummy variable and interaction terms are used relationship between components IC EFQM with firm Most significant results non-certified positively impact findings revealed that quality certificate has positive effect outcomes offer new deeper insight into how each component relates

برای دانلود باید عضویت طلایی داشته باشید

برای دانلود متن کامل این مقاله و بیش از 32 میلیون مقاله دیگر ابتدا ثبت نام کنید

اگر عضو سایت هستید لطفا وارد حساب کاربری خود شوید

منابع مشابه

An Empirical Investigation of the Impact of Intellectual Capital on Firms’ Market Value and Financial Performance: Evidence from Iranian Companies

In modern economics, Intellectual capital is described as an intangible asset which can be used as a source of sustainable competitive advantage. However, intellectual capital components have to interact in themselves to create value. The paper seeks to examine the impact of intellectual capital on firms’ market value and financial performance. The efficiency of the value added by corporate int...

متن کامل

an empirical investigation of the impact of intellectual capital on firms’ market value and financial performance: evidence from iranian companies

in modern economics, intellectual capital is described as an intangible asset which can be used as a source of sustainable competitive advantage. however, intellectual capital components have to interact in themselves to create value. the paper seeks to examine the impact of intellectual capital on firms’ market value and financial performance. the efficiency of the value added by corporate int...

متن کامل

Comparability of Financial Reports and Negative Skewness of firm-Specific Monthly Returns: Evidence from Iranian firms

The present study aims to investigate the relationship between comparability of financial reports and negative coefficient of skewness of firm-specific monthly returns. In this study, to measure the financial statements comparability, De Franco et al. (2012) model is employed. Sample includes the 425 firm-year observations from companies listed on the Tehran Stock Exchange during the years 2013...

متن کامل

Comparison between Efqm Business Excellence Model and Intellectual Capital Management: the Case of a Government- Sponsored Large R&d Organization

In the last few decades, there has been considerable agreement in academic and practical fields that the total value of an organization is not adequately expressed by traditional accounting tools. The gap between accounting values and market values has resulted in an increase in the interest of Intellectual Capital (IC) (Cordazzo, 2005; Mouritsen et al., 2005; Sveiby, 1997). In this background,...

متن کامل

Intellectual Capital and Firm Performance: An Empirical Study of Software Firms in West Africa

This study investigates factors instrumental to the success of software industries of the 3I Nations (India, Ireland and Israel), examines the relationship between its elements, and studies the performance of software firms in West Africa. The study draws on concepts from multiple theoretical perspectives to develop a model for assessing the relationship between intellectual capital of software...

متن کامل

ذخیره در منابع من


  با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید

ژورنال

عنوان ژورنال: Total quality management & business excellence

سال: 2021

ISSN: ['1478-3363', '1478-3371']

DOI: https://doi.org/10.1080/14783363.2021.1972800