The purpose of this paper is to investigate the association between the intellectual capital of firms and their earnings quality. The Research was conducted with 158 accepted companies and 948 firm-year observations from Iran stock market. Empirical studies were conducted based on hypothesis by Value Added Intellectual Coefficient as measures of intellectual capital and taking absolute value of...

Previous studies rarely examined the relationship between intellectual capital and competitive advantage. Most studies underestimate the shift towards knowledge based economy where, capital and work are no longer the differentiating and generating factors of sustainable competitive advantage. Relatively, little is known in the literature about how intellectual capital affects competitive advant...

The intense review of literature shows that intellectual capital is considered as the basic fundamental strategic knowledge based resource for any kind of organization. The researchers argue that the knowledge based resources in organizations carry more than 75 % worth of any organization, as knowledge resources are the determinants of success in today’s world. Intellectual capital is essential...

This paper is a review of firm level theorising and practice in the field of knowledge management and intellectual capital. The review is based on the premise that we are at the beginning of a new social and economic era: the knowledge economy. As such, a re-thinking effort is needed for all aspects of the society. This review traces the history of management principles and practices on the iss...

Weblogs have been proposed as a highly effective means for organizations to communicate with customers, suppliers, and employees. This paper provides a conceptual model of the relationships among weblog use, intellectual capital--the cumulative knowledge resources possessed by organizations-and both radical and incremental innovative capabilities. We argue that in enabling the transfer of knowl...

Organizations have capabilities for creating and sharing knowledge (intellectual capital) that give them their distinctive advantage over other institutional arrangements, such as markets (Ghoshal & Nahapiet, 1998). But, what is the basis of a firm’s knowledge development capabilities? At least in part, the answer is that these capabilities stem from the social capital that an organization poss...

the current world is the era of wisdom and knowledge. endowments, natural and tangible assets are not the key factor for success of communities and organizations; instead, management of intangible assets in this turbulent and challenging environment for the organizations are the key success factor for them. the organizations which are able to recognize these assets and manage them properly woul...

the rapid changes in sport industry urge sport investors and entrepreneurs to adopt creative and innovative approaches. in this situation, intellectual property is among the most important organizational assets and the potential success of an organization is rooted in their intellectual capabilities. on the other hand, relying on innovation, small businesses are seeking to improve their perform...