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Journal articles on the topic 'Intellectual capital'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2025

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1

Tichá, I. "Intellectual capital reporting." Agricultural Economics (Zemědělská ekonomika) 54, No. 2 (2008): 57–62. http://dx.doi.org/10.17221/270-agricecon.

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The changing context within which businesses today compete requires deployment of intangible assets in order to achieve competitive position on the market. The growing importance of intellectual capital has been challenging the traditional financial reporting system, which is not capable to meet the information needs any more. The article provides an overview of various intellectual capital reporting systems and highlights their key concerns. The selected list of intellectual capital reporting practices serves as an information basis for business leaders to raise the awareness, to consider pro

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2

Valentine St Leon, Mark. "Intellectual capital." Journal of Intellectual Capital 3, no. 2 (2002): 149–66. http://dx.doi.org/10.1108/14691930210424743.

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3

Pike, S., L. Fernström, and G. Roos. "Intellectual capital." Journal of Intellectual Capital 6, no. 4 (2005): 489–509. http://dx.doi.org/10.1108/14691930510628780.

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4

Van Horn, Royal. "Intellectual Capital." Phi Delta Kappan 82, no. 9 (2001): 721–22. http://dx.doi.org/10.1177/003172170108200922.

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Coombs, Rod. "Intellectual capital." Technovation 17, no. 11-12 (1997): 733–34. http://dx.doi.org/10.1016/s0166-4972(97)88771-8.

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6

Snyder, Herbert W., and Jennifer Burek Pierce. "Intellectual capital." Annual Review of Information Science and Technology 36, no. 1 (2005): 467–500. http://dx.doi.org/10.1002/aris.1440360112.

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7

Gojlo, V. "Intellectual capital." World Economy and International Relations, no. 11 (1998): 68–77. http://dx.doi.org/10.20542/0131-2227-1998-11-68-77.

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8

Keenan, James J. "Intellectual Capital, Communication, and Information in Organisations and Communities." Proceedings of the Human Factors and Ergonomics Society Annual Meeting 44, no. 12 (2000): 2–555. http://dx.doi.org/10.1177/154193120004401230.

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The focus here is on die relation of informatic systems to intellectual capital in work organisations. Intellectual capital is frequently viewed as having several ingredient capitals, for example: human capital, internal structure capital, external structure/customer capital, and innovation capital (for example, Edvinsson & Malone, 1997). Edvinsson and Sullivan define intellectual capital as knowledge that can be converted into value (1996: 358). I argue mat intellectual capital in organisations and other collectivities includes three sets of assets: core capitals of organisational actors,

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9

Mouritsen, Jan. "Intellectual capital and the capital market: the circulability of intellectual capital." Accounting, Auditing & Accountability Journal 16, no. 1 (2003): 18–30. http://dx.doi.org/10.1108/09513570310464246.

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10

Byul, Jeon, Moon Kwang Min, Jeong Youn Baek, and Sohn Ho Sung. "A Study on the Impacts of Intellectual Capitals on Organizational Performance: The Intellectual Property Office in Korea." Korean Journal of Policy Studies 22, no. 2 (2008): 89–108. http://dx.doi.org/10.52372/kjps22204.

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This study analyzes the impacts of the intellectual capitals of the Korea Intellectual Property Office (KIPO) on organizational performance. In particular, the following have been analyzed: how KIPO's human capital, structural capital, and relational capital affect the activities of the organization's knowledge management; to what degree the levels of knowledge management activities affect the organization's performance; and to what extent the organization's performance varies in accordance with KIPO's intellectual capital levels. This study conducted empirical research and analysis of how the

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Bezerra, Jaldemir Santana Batista, Tiago de Melo Ramos, and Robelius De-Bortoli. "The relationship between Investments to Increase Human Capital in the HEI and the Return on Intellectual and Integrative Capital." International Journal for Innovation Education and Research 9, no. 4 (2021): 120–28. http://dx.doi.org/10.31686/ijier.vol9.iss4.3026.

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This article has as goal to compare the investments of Human Capital by the Humans Resources sector of institutions of a private administrative nature with the variation of Intellectual and Integrative Capital and to determine the relationship between the involvement of human resources with HEI and their title. From the reach of these goals, the problem will be answered: which is the relationship between the investments to increase the Human Capital in the HEI and the return in Intellectual and Integrative Capital? The hypothesis that guides this article are: there is no increase of Intellectu

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Michalczuk, Grażyna, and Julita Fiedorczuk. "Macroeconomic Perspective of Intellectual Capital – National Intellectual Capital (NIC)." Optimum. Studia Ekonomiczne, no. 5(89) (2017): 117–33. http://dx.doi.org/10.15290/ose.2017.05.89.08.

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13

Stankevičienė, Asta, and Ausra Liucvaitiene. "Aspects of Intellectual Capital Evaluation." Business: Theory and Practice 13, no. (1) (2012): 79–93. https://doi.org/10.3846/btp.2012.09.

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This article analyses possible aspects of intellectual capital evaluation in Lithuanian companies. The first part of the article presents interpretation of the definition of an intellectual capital. The latter concept is analysed according to its description basis and possible control methods.Also, it presents the structure of intellectual capital disclosing the main aspects of intellectual capital evaluation. In the second part notably great attention is paid to the intellectual capital evaluation aspects identifying main problems and presenting possible ways for their solution. By presenting

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Nurziana, Mohd Atan, and Sofian Saudah. "INTELLECTUAL CAPITAL IN INNOVATIVE FIRM." International Journal of Research - Granthaalayah 5, no. 11 (2017): 366–73. https://doi.org/10.5281/zenodo.1117279.

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This research was conducted to investigate the influence of intellectual capital on overall innovation and R&D activities in an innovative firm. The firm is a leader in natural goat’s milk-based cosmetics and health products in Malaysia. Intellectual capital consists of four components, human capital, structural capital, relational capital and spiritual capital. This research was a case study and qualitative approach was applied to gather data. The Marketing Manager, Human Resource Manager, Factory Operation Manager, administrative workers, factory workers, IT personnel and customers

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15

Nişancı, Ensar. "The New Intellectual Capital Of Turkey: Muslim Intellectuals." EMAJ: Emerging Markets Journal 3, no. 2 (2013): 127–35. http://dx.doi.org/10.5195/emaj.2013.44.

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A new genre of intellectuals has newly arisen in Turkey. They are coming from İslamic backgrounds. They are different from both modernizing elites of State and traditional Ulema of Islam. The most distinctive feature of them is that they are self-confident towards western philosophy and intellectuals, while being pudent towards people. In this article both defining features of new Islamic Intellectuals by comparision and contrast to state intellectuals and ulema.

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16

Bobyl, Volodymyr, and Kateryna Hannouf. "ANALYSIS AND EVALUATION OF THE TRANSFORMATION OF INTELLECTUAL CAPITAL PROPERTIES IN UKRAINE." International Interdisciplinary Scientific Journal "Expert" 1, no. 2 (2024): 64–82. http://dx.doi.org/10.62034/2815-5300/2024-v1-i2-005.

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The research is dedicated to the analysis and evaluation of the transformation of intellectual capital (IC) properties in the pre-war period of the country. The study enhances and categorizes contemporary indicators for assessing intellectual capital properties, classifies indicators based on their qualitative impact on the level of intellectual capital, normalizes indicators for constructing radar charts, and determines the level of intellectual capital in Ukraine. The research identifies the impact level of the dynamics of intellectual capital properties on the country's GDP changes. Methodo

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Singhania, Abhisheck Kumar, and Nagari Mohan Panda. "Intellectual capital disclosure and firm performance relationship: evidence from leading Indian firms." Journal of the Academy of Business and Emerging Markets 3, no. 2 (2023): 17–28. https://doi.org/10.5281/zenodo.10183096.

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This study analyses the impact of intellectual capital disclosure on the firm's financial performance by developing a comprehensive intellectual capital disclosure index. The study reveals that although intellectual capital disclosure has an insignificant impact on the return on assets, it positively impacts the firm's market capitalization. Among the components of intellectual capital disclosure, Structural capital and Relational capital disclosure positively contribute to the relationship, while Human capital disclosure negatively impacts firm performance. These insights can aid firms in mak

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18

Hartman, Karen A. "Retaining Intellectual Capital." Reference & User Services Quarterly 48, no. 4 (2009): 384–90. http://dx.doi.org/10.5860/rusq.48n4.384.

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19

Brown, Andrew, Twila Osborn, James M. Chan, and Venkat Jaganathan. "Managing Intellectual Capital." Research-Technology Management 48, no. 6 (2005): 34–41. http://dx.doi.org/10.1080/08956308.2005.11657346.

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20

Chiucchi, Maria Serena, and John Dumay. "Unlocking intellectual capital." Journal of Intellectual Capital 16, no. 2 (2015): 305–30. http://dx.doi.org/10.1108/jic-01-2015-0004.

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Purpose – The intellectual capital (IC) literature argues that introducing the IC concept into a company focusing on measuring can be detrimental and lead to IC “accountingisation”. Using Chaminade and Roberts’ (2003, p. 747) concept of IC accounting “lock-in”, the paper asks “is it possible for an organisation initially to implement and “lock-in” IC accounting practices and subsequently “un-lock” IC through a more strategic managerial approach?” The authors also investigate if and how, after IC has been “un-locked”, can a new IC “locking-in” process occur? The paper aims to discuss these issu

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21

Gear, Rory. "Rating intellectual capital." Strategic HR Review 4, no. 6 (2005): 7. http://dx.doi.org/10.1108/14754390580000826.

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22

Chwalowski, Matthew. "Intellectual capital matters!" Electricity Journal 10, no. 10 (1997): 88–93. http://dx.doi.org/10.1016/s1040-6190(97)80323-5.

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23

Mouritsen, Jan, and Robin Roslender. "Critical intellectual capital." Critical Perspectives on Accounting 20, no. 7 (2009): 801–3. http://dx.doi.org/10.1016/j.cpa.2009.08.004.

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24

Chrisdianto, R. B. "Peran Pengungkapan Intellectual Capital Pada Laporan Keuangan Untuk Memprediksi Kinerja Keuangan Perusahaan Dimasa Mendatang." BIP's JURNAL BISNIS PERSPEKTIF 1, no. 1 (2009): 52–60. http://dx.doi.org/10.37477/bip.v1i1.114.

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Intellectul capital adalah kekayaan perusahaan yang penting dan sangat bernilai. Seiring dengan perkembangan yang terjadi dalam dunia bisnis, masalah intellectual capital mendatangkan tantangan untuk menyajikan intellectual capital dalam laporan keuangan agar laporan keuangan lebih memiliki nilai guna untuk memberikan informasi kepada pihak yang membutuhkan terutama memberikan dayaguna prediksi kinerja keuangan perusahaan dimasa mendatang bagi investor dan kreditor. Penyajian intellectual capital mcmbuat laporan keuangan menjadi lebih relevan dan reliabel terutama untuk memprediksi kinerja keu

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Jahanian, Ramezan, and Raheleh Salehi. "Managing Intellectual Capital in Organizations." International Journal of Human Resource Studies 3, no. 4 (2013): 121. http://dx.doi.org/10.5296/ijhrs.v3i4.4608.

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Today, by considering the growth of knowledge and technology development of the economic world, the organizations are experiencing a new environment in which they are required to develop the skills and internal abilities and strengthen their knowledge and intellectual capitals from which they benefit for better performance in the world of business. .Knowledge and intellectual capital have been recognized as a constant strategy for obtaining and keeping competitive benefits of an organization. Managers should understand that what kind of abilities is necessary for keeping competitive beneficial

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26

Bosak, Andriy, Andrii Puhach, and Liubomyr Vankovych. "THE INFLUENCE OF INTELLECTUAL CAPITAL ON THE ADOPTION AND IMPLEMENTATION OF MANAGEMENT DECISIONS." SWorld-Ger Conference proceedings, gec37-00 (February 28, 2022): 67–71. https://doi.org/10.30890/2709-1783.2025-37-00-020.

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The purpose of the study is to characterize the features of intellectual capital and its individual elements in the enterprise management system. It has been established that investing in intellectual capital, based on the commercialization of intellectua

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27

ALI, Zohaib, and Yasir ALAM. "The Role of Intellectual Capital in Innovation With the Mediation Effect of Organizational Capital An Empirical Sutdy of Pakistani Banks." Journal of Organizational Behavior Studies 1, no. 1 (2021): 37–50. https://doi.org/10.5281/zenodo.7404881.

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This research aims to analyze the effects of intellectual capital on organization innovation. The approach of this study is positivist, and the research methodology is chosen to be a quantitative method. Multiple regression modeling has been used for analyzing relationships among variables. The research findings indicate the positive association between intellectual capital and organizational innovation and found that administrative capital has a significant mediating role in the relationship between intellectual capital and corporate innovation. The contribution of intellectual capital and in

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28

Ushakova, SE, and YuA Bukhanova. "The investment aspect of national intellectual capital stimulating the effective use of a nation's intellectual capital stimulation: foreign and russian experience." Science. Innovation. Education 10, no. 2 (2015): 138–67. https://doi.org/10.5281/zenodo.3786562.

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This article analyzes the foreign experience of foreign investment in the creation and use of intellectual capital of the country. Particular attention is paid to the experience of venture investment as a form of private investment in intellectual capital. In the article the macroeconomic concept of intellectual capital and its components is presented; analysis of the impact of eficiency of intellectual capital use to national competitiveness increase with the use of tools of regression analysis is conducted to determine the nature of the relationship between the index

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29

Wulandari, Afiani, and Dinalestari Purbawati. "The Influence of Intellectual Capital on Firm Value through Financial Performance as an Intervening Variable (Study on Pharmaceutical Sub-Sector Companies Listed on the Indonesia Stock Exchange Periode 2016 - 2019)." Jurnal Ilmu Administrasi Bisnis 10, no. 1 (2021): 793–802. http://dx.doi.org/10.14710/jiab.2021.29801.

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The formation of a company is due to the objectives to be achieved, one of which is maximizing company value. Firm value is a reflection of the company's performance which is formed by supply and demand in the capital market which can be influenced by several factors, including intellectual capital and financial performance. This study aims to examine the effect of intellectual capital on firm value through financial performance as an intervening variable in pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange for the period 2016 – 2019. The data used is secondary data de

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Nerdrum, Lars, and Truls Erikson. "Intellectual capital: a human capital perspective." Journal of Intellectual Capital 2, no. 2 (2001): 127–35. http://dx.doi.org/10.1108/14691930110385919.

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31

Fikriyah, Asifa, and Sarah Cantika Bestari. "PENGARUH INTELLECTUAL CAPITAL TERHADAP CAPITAL GAIN." Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) 1, no. 2 (2021): 122–35. http://dx.doi.org/10.32509/jakpi.v1i2.2171.

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Penelitian ini bertujuan untuk mengetahui pengaruh Intellectual Capital terhadap Capital Gain. Populasi yang digunakan dalam penelitian ini adalah perusahaan manufaktur sub sektor aneka industri yang terdaftar di Bursa Efek Indonesia periode 2018 sampai dengan 2020. Metode penarikan sampel yang digunakan adalah metode purposive sampling melalui kriteria-kriteria yang telah ditentukan sehingga diperoleh sebanyak 25 perusahaan yang menjadi sampel dalam penelitian ini. metode analisis data dalam penelitian ini menggunakan analisis regresi berganda dengan menggunakan SPSS versi 26. Hasil analisis

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32

Albahi, Muhammad, Nawir Yuslem, Andri Soemitra, and Mohd Noor. "SYNERGY OF INTELLECTUAL CAPITAL AND SHARIA FINANCIAL CAPITAL IN IMPROVING FINANCIAL PERFORMANCE." TRIKONOMIKA 23, no. 2 (2024): 98–107. https://doi.org/10.23969/trikonomika.v23i2.18574.

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This study aims to analyze the influence of Intellectual Capital and Sharia Financial Capital on the financial performance of companies listed in the Jakarta Islamic Index (JII) and to evaluate the synergy between the two capitals in increasing competitiveness and business sustainability. The data used are from the annual reports of JII companies during the period 2020–2024. Intellectual Capital is measured using the Value-Added Intellectual Coefficient (VAIC) model, and Sharia Financial Capital, which includes the zakat ratio, profit-sharing ratio, and Sharia debt ratio. Financial performance

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33

Uzuegbunam, Ikenna, Yin-Chi Liao, Luke Pittaway, and G. Jason Jolley. "Human capital, intellectual capital, and government venture capital." Journal of Entrepreneurship and Public Policy 6, no. 3 (2017): 359–74. http://dx.doi.org/10.1108/jepp-d-17-00008.

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Purpose The purpose of this paper is to examine the impact of human and intellectual capital on start-ups’ attainment of government venture capital (GVC). It is theorized that as a result of government predisposition toward enhancing knowledge spillover and certifying underinvested start-ups, different types of human and intellectual capital possessed by start-ups will distinctly affect GVC funding. Design/methodology/approach The Kauffman Firm Survey, a panel data set of 4,928 new US firms over a five-year period (2004-2008), serves as the data source. Ordinary least squares regression, coupl

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AL-AZZAM, Zeyad Faisal, Hani Jazza’a IRTAIMEH, and Amineh Abdul Halim KHADDAM. "Examining the Mediating Effect of Strategic Agility in the Relationship between Intellectual Capital and Introduction Organizational Excellence in Jordan Service Sector." Journal of Business 6, no. 1 (2018): 7–15. http://dx.doi.org/10.31578/.v6i1.115.

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This study aims to investigate the relationship between intellectual capitals, strategic agility, and organizational excellence in service sector of Jordan. Moreover, it examined the effect of strategic agility as a moderator of this relationship between intellectual capital and organizational excellence. A total of 550 questionnaires were collected from respondents who were chosen from a stratified random sampling. The findings indicate that intellectual capital and its dimensions, human capital, structural capital, and relational capital have a significant impact on strategic agility as well

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Subaida, Ida, Nurkholis Nurkholis, and Endang Mardiati. "EFFECT OF INTELLECTUAL CAPITAL AND INTELLECTUAL CAPITAL DISCLOSURE ON FIRM VALUE." Jurnal Aplikasi Manajemen 16, no. 1 (2018): 125–35. http://dx.doi.org/10.21776/ub.jam.2018.016.01.15.

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36

Vale, José, Manuel Castelo Branco, and João Ribeiro. "Individual intellectual capital versus collective intellectual capital in a meta-organization." Journal of Intellectual Capital 17, no. 2 (2016): 279–97. http://dx.doi.org/10.1108/jic-05-2015-0044.

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Purpose – The purpose of this paper is to discuss and analyse how intellectual capital (IC) is created and deteriorated in a meta-organization by assessing the interdependency between the collective IC of the meta-organization and the individual IC of its members. Design/methodology/approach – A case study conducted in a seaport is adopted to explore how creation or deterioration of IC at one level of analysis affects the IC at the other. Four different illustrations are provided, depicting different instances of articulation between both types of IC. Findings – Evidence suggests that, in a me

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Muslim, Muslim, Hajering Hajering, Yaya Sonjaya, and Victor Pattiasina. "INTELLECTUAL CAPITAL VALUE AND DISCLOSURE OF INTELLECTUAL CAPITAL ON FIRM VALUE." Jurnal Ilmiah Akuntansi Peradaban 9, no. 1 (2023): 86–101. http://dx.doi.org/10.24252/jiap.v9i1.38912.

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The purpose of this study was to determine the effect of the value of intellectual capital and disclosure of intellectual capital on the company value of state-owned enterprises which are listed on the Indonesian stock exchange partially. The type of data used in this study is quantitative data in the form of values or numbers obtained from financial reports. The source of data in this research is secondary data. The population in this study are state-owned companies listed on the Indonesia Stock Exchange during the period 2015 -2019. By using the purposive sampling method, the total sample in

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Mukhtaruddin, Mukhtaruddin, Yulia Saftiana, Ely Riani, Emi Yulia Siska, and Fadhil Yamaly. "MARKET PERFORMANCE: THE EFFECT OF INTELLECTUAL CAPITAL AND INTELLECTUAL CAPITAL DISCLOSURE." JRAK 15, no. 2 (2023): 287–95. http://dx.doi.org/10.23969/jrak.v15i2.9593.

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Intellectual Capital is a concept which gives new knowledge-based resources and optimally describes the intangible assets utilized. It enables a company to run its strategies effectively and efficiently without revealing its intangible assets such as knowledge, relationships and image in the financial report. These attributes create differences and describe the company’s future opportunities. The research therefore illustrated how Intellectual Capital (IC) and Intellectual Capital Disclosure (ICD) influenced the Market Performance (MP) by using the purposive sampling method. The data used is s

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ALLALI, manal, Meryem BEKKAI, KHALDI Mohamed Amine EL, HALOUI Chaimae EL, and MOUTAOUKIL Chaimae EL. "Intellectual capital management: Intellectual capital in different fields and its components." International Journal of Applied Management and Economics Volume 02, Num 01 (2021): 001. https://doi.org/10.5281/zenodo.7798870.

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<strong>Abstract</strong>   The purpose of our article is to definethe concept of intellectual capital, to talk  about its history, its models of measurement, the components that characterize it, its impact  on organizations, and lastly how it is manifested in different fields and its relationship with  knowledge management , that is all to highlight its importance in an economy dominated by  the creation and diffusion of knowledge, since the role of intellectual capital is indelible,  especially with the increase in overall corporate investment in IC - and becaus

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BOBYL, V., and K. HANNOUF. "DIAGNOSTICS OF THE TRANSFORMATION OF INTELLECTUAL CAPITAL PROPERTIES IN UKRAINE." REVIEW OF TRANSPORT ECONOMICS AND MANAGEMENT, no. 10(26) (March 31, 2024): 256–67. http://dx.doi.org/10.15802/rtem2023/300826.

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Abstract. The focus of this study is on the analysis of transformations of the nation's intellectual capital during the period preceding the conflict. It identifies and organizes modern methods of assessing intellectual capital, classifies indicators considering their impact on the total volume of intellectual capital, and implements the normalization of these indicators for creating radial diagrams and determining the state of intellectual capital in Ukraine. The effect of changes in intellectual capital on the fluctuations of the country's Gross Domestic Product (GDP) is also examined. Metho

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Mačerinskienė, Irena, and Rasa Aleknavičiūtė. "Comparative Evaluation of National Intellectual Capital Measurement Models." Business: Theory and Practice 16, no. (1) (2015): 1–14. https://doi.org/10.3846/btp.2015.548.

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National intellectual capital is regarded as an important factor of a country's ability to perform high value added functions including the ability to create innovations. Measuring national intellectual capital is still a complicated task. In this article national intellectual capital concept and measurement models are analysed in order to show how national intellectual capital could be measured. The findings show that there are several weaknesses of measurement models validity. Those weaknesses in more recent measurement models are minimized by introducing advanced national intellectual capit

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Dr, Felix Chirairo1* Prof Mashukudu Hartley Molele2. "Intellectual capital impact on firm value – An integrated reporting approach for Johannesburg Stock Exchange listed companies." ISRG Journal of Economics, Business & Management (ISRGJEBM) II, no. IV (2024): 5–14. https://doi.org/10.5281/zenodo.12608121.

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<em>The measurement and reporting of the impact of intellectual capital on firm value has remained an elusive empirical and practitioner question. The advent of Integrated Reporting (IR) was initially considered as presenting an opportunity for firms to measure and report on the contribution of non-financial capitals towards firm value creation. However, the IR framework fell short of providing a holistic solution as it lacked a measurement tool that could be used by IR report preparers, analysts and other users of corporate reports. Intellectual capital is one of the five non-financial capita

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43

Putra Amanu. "IDENTIFICATION OF SOCIAL CAPITAL AND INTELLECTUAL CAPITAL IN DEVELOPMENTSBUMDES IN EMPANG PANDAN VILLAGE KOTO GASIB DISTRICT SIAK REGENCY." Jurnal Agribisnis 24, no. 1 (2022): 36–46. http://dx.doi.org/10.31849/agr.v24i1.6003.

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The role of social capital and intellectual capital towards the development of BUMDes in village socio economic development is an essential element that must and needs to be developed in order to spur village economic growth. Research aims : 1) Identify the social capital of BUMDesa Pandan Makmur officers, 2) Identify the intellectual capital of BUMDesa Pandan Makmur officers, 3) Identify the performance of BUMDesa Pandan Makmur officers, and 4) analyze the relationship of social capital and intellectual capital to the performance of BUMDesa Pandan Makmur officers. This research was conducted

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Javadi, Hadi Kord, Zahra Kohandel, and Khadije Fardi. "ANALYSIS OF RELATIONSHIPS BETWEEN INTELLECTUAL CAPITAL AND MEASUREMENT PERFORMANCE INDICATORS OF THE PHARMACEUTICAL COMPANIES IN TEHRAN STOCK EXCHANGE." Ciência e Natura 37 (September 14, 2015): 58. http://dx.doi.org/10.5902/2179460x19440.

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http://dx.doi.org/10.5902/2179460X19440Intellectual Capital is the most precious possession of companies in modern economy; therefore, Intellectual Capital of industrial centers is ever-increasingly changing to become the chief indicators both in company operations and in improving its ability to manage the organization capitals. In the main, the current study aims to investigate the relationship between the Intellectual Capital and performance measurement. In this research, the independent variable is the intellectual capital having three dimensions of human, structure and physical capitals,

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Rumini, Rumini, Bambang Sugiharto, and Asep Kurniawan. "THE MODERATING EFFECT OF COMPETITIVE STRATEGIES ON INTELECTUAL CAPITAL AND COMPANY VALUE IN BANKING COMPANIES." ACCRUALS 3, no. 1 (2019): 92–105. http://dx.doi.org/10.35310/accruals.v3i1.43.

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This research was conducted with the aim to determine the effect of Intellectual Capital on Corporate Values with Competitive Strategies in increasing and decreasing the relationship between Intleectual Capital and Corporate Value. Intellectull Capital in this study was measured using VAIC developed by Pulic. The sample in this study were 17 banking companies listed on (Indonesia Stock Exchange) IDX as much as 8 years.By using a simple regression analysis the results of the equation are obtained: Y = 0.201483 + 0.22356vaic + e . While the results of the T test obtained a T value with a probabi

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Nguyen, Thi Phuc. "A Few Issues Currently Arising With the Intellectuals of Vietnam." International Journal of Social Science and Human Research 07, no. 03 (2024): 2124–27. https://doi.org/10.5281/zenodo.10889221.

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The world currently primarily evaluates a nation's strengths based on its capital, finance, and knowledge capital. Financial capital is an indicator of previous national success. The nation's prospective strength is reflected in its knowledge capital. Thus, both now and in the future, a nation possessing a wealth of intellectual capital will see quick and lasting development. As science and technology advance in today's society, intellectuals become more vital as the primary direct producers, influencing the growth of these forces as well as the country's future development. Vietnamese intelle

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Tamosiuniene, Rima, and Simona Survilaitė. "Assessment of Intellectual Capital in Joint-Stock Companies." Business: Theory and Practice 17, no. (1) (2015): 56–64. https://doi.org/10.3846/btp.2016.686.

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The evaluation of intellectual capital factors is an essential part for the management of joint-stock companies. Many authors indicate that successful intellectual capital management increases value added in joint-stock companies. Nevertheless, intellectual capital is a complex and challenging concept as there is still no clear guidance, what the intellectual capital features and its structural parts are. Theoretical research revealed that scientists accentuate various intellectual capital parts depending basically on the type of their research, on the level of the research (micro, mezzo, macr

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Li, Jing, and Musa Mangena. "Capital market pressures and the format of intellectual capital disclosure in intellectual capital intensive firms." Journal of Applied Accounting Research 15, no. 3 (2014): 339–54. http://dx.doi.org/10.1108/jaar-12-2013-0117.

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Purpose – A number of studies have examined firms’ intellectual capital (IC) disclosure practices. However, the presentation format of IC disclosure (text, numerical and graphs/pictures) is yet to be examined. In addition, there is little evidence on the impact of capital market pressures on IC disclosure. The purpose of this paper is to examine the relation between presentation format of IC disclosures and three market factors (market-to-book ratio, share price volatility and multiple listing (ML)). Design/methodology/approach – Using content analysis, the authors examine the level of IC disc

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Lopes, Albino. "The management of intellectual capital." Ciências e Políticas Públicas / Public Sciences & Policies 3, no. 2 (2017): 133–41. http://dx.doi.org/10.33167/2184-0644.cpp2017.viiin2/pp.133-141.

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Stepanova, O. V., and O. M. Stupak. "Intellectual Capital Management Algorithm." Business Inform 3, no. 530 (2022): 108–12. http://dx.doi.org/10.32983/2222-4459-2022-3-108-112.

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The aim of the article is to develop a new approach to the management of intellectual capital of the enterprise. Achieving this goal requires solving the following tasks: analysis of the theoretical foundations of intellectual capital management (IC); development of an algorithm and structural scheme of intellectual capital management based on the assessment of IC using the additive utility function; economic and mathematical formulation of the problem of optimizing the cost of resources in the course of management of intellectual capital; choice of model and method of resource cost optimizati

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