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Journal articles on the topic 'Structure of intellectual capital'

Author: Grafiati

Published: 3 June 2025

Last updated: 31 July 2025

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1

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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2

Бобров, А. А. "Intellectual capital: concept, essence, structure." Вестник МИРБИС, no. 3(35) (November 2, 2023): 137–42. http://dx.doi.org/10.25634/mirbis.2023.3.15.

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Цель работы — детально исследовать и интерпретировать интеллектуальный капитал в контексте управления корпоративной стоимостью. Исследование стремится дать четкое понимание определения, сущности и элементов интеллектуального капитала, а также исследовать его как комплексный ресурс, потенциал и итоговый продукт, рассматривая все эти аспекты как отдельные фазы создания и обновления капитала. Анализ подходов, классических и современных, к формированию интеллектуального капитала выделяет новые фасеты капитала, включая его культурные, этические, духовные, эмоциональные и творческие аспекты. Использ

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3

Felix, Kwame Nyarko*, Kong Yusheng, Boadi Dankyi Alex, and Dzidefo Asimah Ethel. "Corporate Governance Structure and Intellectual Capital Disclosure: Evidence from Ghana." International Journal of Management Sciences and Business Research 7, no. 2 (2018): 18–28. https://doi.org/10.5281/zenodo.3483321.

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the main aim of this paper is to investigate the extent of the intellectual capital disclosure and the relationship between intellectual capital disclosure and corporate governance variables in Ghanaian listed firms. We tested the following independent variables comprising the various forms of corporate governance structure: board composition, dual role, size of the audit committee and frequency of audit committee meetings. A sample of 50 firms listed on the Ghana Stock Exchange was selected. The descriptive statistics, content analysis, and a linear regression model were performed to analyze

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Setiawan, Elizabeth Tanjung, and Jesica Handoko. "EFFECT OF INTELLECTUAL CAPITAL AND OWNERSHIP STRUCTURE ON FIRM VALUE WITH CSE MEDIATOR." Research In Management and Accounting 7, no. 2 (2024): 118–33. https://doi.org/10.33508/rima.v7i2.5325.

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The objective of the study is determining the effect of intellectual capital and ownership structure on firm value through capital structure efficiency (CSE). Intellectual capital is measured using the Value Added Intellectual Coefficient (VAICTM), ownership structures is measured by percentage of managerial ownership and institutional ownership, company value is measured by Price to Book Value (PBV), and capital structure efficiency is measured by interest bearing debt to equity ratio (IBDER). The manufacturing companies registered on the IDX in 2019-2021 are the study objects. The data analy

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Hersugondo, H., Imam Ghozali, Endang Triwidyarti, and Eka Handriani. "Capital Structure and Ownership: Intellectual Capital Disclosure Indicator." Journal of Southwest Jiaotong University 56, no. 3 (2021): 549–66. http://dx.doi.org/10.35741/issn.0258-2724.56.3.46.

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The purpose of this paper is to examine the most significant determinants of the intellectual capital of manufacturing firms in Indonesia. Furthermore, using a regression model, it investigates whether the models proposed can provide the same explanation in Europe as in Indonesia. Multiple regression models were used during this study. Ten variables were tested statistically, using e-views of samples of 176 manufacturing companies listed on the Indonesia Stock Exchange during this study. The results indicate that leverage, audit committee, company size, and the independent board positively inf

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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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Santiani, Nenden Puspa. "PENGARUH INTELLECTUAL CAPITAL DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN." JURNAL AKUNTANSI 13, no. 2 (2019): 69–78. http://dx.doi.org/10.37058/jak.v13i2.844.

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The aims of this research are to know: (1) The relationship between Intellectual Capital and Capital Structure, (2) The influence Intellectual Capital by partially to Firm Value, (3) The influence Capital Structure by partially to Fimr Value, (4) The Influence of Intellectual Capital and Capital Structure by simultaneously to Firm Value. This research object cover The Intellectual Capital, Capital Structure, and Firm Value on the financial statements of LQ45 Company listed in Indonesia Stock Exchange in 2016. Data anlysis in this survey are used path analysis. The results shows that: The relat

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Sadiq, Naila, Komal Sohail, and Syeda Fizza Abbas. "UNRAVELING THE LINK BETWEEN OWNERSHIP STRUCTURE AND INTELLECTUAL CAPITAL EFFICIENCY: A STUDY OF NON-FINANCIAL FIRMS IN PAKISTAN." Pakistan Journal of Social Research 05, no. 02 (2023): 1133–46. http://dx.doi.org/10.52567/pjsr.v5i02.1335.

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This study examined the effect of ownership structure on intellectual capital efficiency of nonfinancial firms listed on PSX 100 in Pakistan. This research has covered the data of non-financial firms from period 2010 to 2018 from the official website of Pakistan Stock Exchange and furthermore from the companies‟ financial statements. The independent variable of this research is ownership structure which is divided into five different categories family ownership, government ownership, institutional ownership, individual ownership and foreign ownership while the dependent variable of the researc

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9

NAZARENKO, Y. A. "INTELLECTUAL CAPITAL OF THE ENTERPRISE, ITS ESSENCE AND STRUCTURE." Economic innovations 20, no. 1(66) (2018): 128–34. http://dx.doi.org/10.31520/ei.2018.20.1(66).128-134.

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Topicality. The transition of developed countries to postindustrial society caused increased attention to the research of intellectual capital of enterprises. Purpose and tasks. The purpose of the article is to systematize approaches to the definition of "intellectual capital" and its structure. Results. The systematization of different approaches to the definition of intellectual capital, which was carried out by I. Proskvirina, showed a lack of a common point of view on this phenomenon. This is due to the interdisciplinary nature of the study of intellectual capital. R. Gavrilova divided the

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Suryani, Ani Wilujeng, and Alfin Nadhiroh. "Intellectual Capital and Capital Structure Effect on Firms’ Financial Performances." Journal of Accounting Research, Organization and Economics 3, no. 2 (2020): 127–38. http://dx.doi.org/10.24815/jaroe.v3i2.17258.

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Objective – This study aims to determine the influence of intellectual capital and capital structure on financial performance in manufacturing companies in Indonesia. Design/methodology – The data were collected from all 140 manufacturing companies from 2015 to 2019. While most studies of intellectual capital were conducted by using multiple regression analysis, we investigate the impact of intellectual capital and capital structure on the financial performance by using weighted least square regression.Results – The results showed that intellectual capital has a significant positive effect on

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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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Florentia, Elsa, and Agustin Ekadjaja. "PENGARUH INTELLECTUAL CAPITAL, CAPITAL STRUCTURE, DAN FIRM’S SIZE TERHADAP FINANCIAL PERFOMANCE." Jurnal Paradigma Akuntansi 4, no. 4 (2022): 1523–33. http://dx.doi.org/10.24912/jpa.v4i4.21357.

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The purpose of this study is to determine the positive or negative effect of intellectual capital, capital structure, and Firm’s size on firm’s financial performance that is conducted on 28 bank sector listed companies in Indonesia Stock Exchange period year 2017-2019 in forms used of panel data. The data panel analysis fixed effect model which conducted using Microsoft Excel and E Views 11 software. Intellectual capital proxied by value added capital employed and Intellectual capital efficiency, capital structure proxied by debt-to-equity ratio, and firm’s financial performance proxied by ret

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Pylypenko, Yu, V. Prokhorova, L. Halkiv, O. Koleshchuk, and Yu Dubiei. "Innovative intellectual capital in the system of factors of technical and technological development." Naukovyi Visnyk Natsionalnoho Hirnychoho Universytetu, no. 6 (December 25, 2022): 181–86. http://dx.doi.org/10.33271/nvngu/2022-6/181.

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Purpose. To define the essence and structure of the innovative intellectual capital and substantiate the quantitative indicators for its measurement. Methodology. During the research, the following general scientific methods of scientific knowledge were applied: system analysis to clarify the essence of innovative intellectual capital and its structure; a method of analysis and synthesis to substantiate the components of the innovative intellectual capital index; economic and mathematical methods to calculate the index value for certain countries of the world. Findings. The essence of innovati

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14

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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Prasetyowati, Ayu Sri. "Pengaruh CG dan Risiko Bank terhadap Kinerja Intellectual Capital yang Dimediasi oleh Capital Structure." Jurnal Ilmiah Aset 23, no. 2 (2021): 121–34. http://dx.doi.org/10.37470/1.23.2.182.

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This study aims to examine the effect of corporate governance and bank risk on intellectual capital performance by capital structure. Intellectual capital performance is very useful for the management, especially for managing his company. Intellectual capital performance is useful for management to make decisions about budget and investments. This research about intellectual capital performance is interesting to do because inconsistency of the results of previous research. This study use 135 banking companies. The banking companies used are listed on the Indonesia Stock Exchange for the period

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16

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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Asaliev, A. M., and L. N. Orlova. "INTELLECTUAL CAPITAL OF ENTREPRENEURIAL STRUCTURES: ASSESSMENT OF RISKS AND DEVELOPMENT OPPORTUNITIES." Intelligence. Innovations. Investment, no. 5 (2021): 20–30. http://dx.doi.org/10.25198/2077-7175-2021-5-20.

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The article examines the theory and practice of using intellectual capital as a source of development and formation of competitive advantages of entrepreneurial structures. The relevance of the study is associated with the overall increasing degree of use of intangible benefits that have a huge potential for growth and transformation. It can also be noted that against the background of the exhaustion of the resource model of development, intellectual capital is becoming an intensive growth factor. The aim of the study is to determine the possibilities for the development of entrepreneurial str

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NECHYPORUK, N., and M. MAMMETDURDYEV. "Forming the Structure of Intellectual Capital in the Business Enterprise." Scientific Bulletin of the National Academy of Statistics, Accounting and Audit, no. 1-2 (January 16, 2022): 43–50. http://dx.doi.org/10.31767/nasoa.1-2-2021.06.

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New conditions and requirements for business operation in the modern economic environment are determined by vectors like digitalization, social responsibility, ecology, sustainable development. Apart from traditional factors, business owners have to put more emphasis on intangible assets as factors increasing the value of business assets. New kinds of resources with importance for owner and investor are admittedly intellectual ones, including competencies of staff, intellectual property objects, new technologies, etc. The elaboration of a conceptual framework for intellectual capital building

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Novyarni, Nelli, Rizkha Fadhilah, Reni Harni, and Krisnando. "Pengaruh Intellectual Capital, Capital Structure Terhadap Firm Performance dengan Good Corporate Governance Sebagai Variabel Moderator." Jurnal EMT KITA 8, no. 4 (2024): 1325–36. http://dx.doi.org/10.35870/emt.v8i4.2915.

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Kinerja banyak perusahaan tidak mencapai target dalam satu tahun terakhir, sehingga dapat dikatakan berkinerja buruk. Penelitian ini bertujuan untuk menganalisis apakah good corporate governance dapat memoderasi pengaruh intellectual capital dan capital structure terhadap kinerja perusahaan. Sampel yang digunakan dalam penelitian ini adalah 80 perusahaan manufaktur yang terdaftar di BEI pada tahun 2020-2023. Metode yang digunakan adalah analisis regresi linear berganda dengan bantuan perangkat lunak EViews 12. Hasil penelitian menunjukkan bahwa intellectual capital dan capital structure tidak

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Nifatova, Оlena, and Pavlo Dudko. "METHODOLOGICAL APPROACH TO EVALUATION OF COMPONENT INTELLECTUAL POTENTIAL IN BUSINESS PROCESSES OF INTEGRATED STRUCTURES." Management 32, no. 2 (2021): 53–64. http://dx.doi.org/10.30857/2415-3206.2020.2.4.

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Background and objectives. In today's information economy intangible assets play a more important role than tangible assets. An intellectual capital is used to determine intangible assets that enable a firm to increase its market value. In turn, the intellectual capital of an integrated business structure – a qualification, experience, staff motivation, knowledge, technology and communication channels are able to create added value providing a competitive advantage businesses.Methods. The methods used: method of analysis of hierarchies – to establish the importance (priority) of the selected c

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Aritonang, Rabhita Wulandani, Rina Bukit, and Rujiman . "The Effect of Intellectual Capital and Capital Structure on Firm Value with Profitability as an Intervening Variable in SOE Companies Listed on the IDX." International Journal of Research and Review 10, no. 8 (2023): 390–402. http://dx.doi.org/10.52403/ijrr.20230847.

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This study aims to determine the effect of intellectual capital and capital structure on firm value and profitability as intervening variables. This research was conducted on publicly listed state-owned companies that have been and are still listed on the Indonesia Stock Exchange (IDX) for the 2015 -2019 period, namely 22 companies. Samples were taken using purposive sampling, so 17 companies were selected with 85 observations. Research data analysis techniques using path analysis techniques. The method used in this study is the random effect model panel data regression method. The study resul

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Kadek, Novia Suastyani, Ngurah Suyatna Yasa Putu, and Ayu Putu Surasmi Ida. "Financial Performance as Intervening Variable Affect of Intellectual Capital and Capital Structure on Firm Value in the Banking Sector." JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES 06, no. 02 (2023): 639–45. https://doi.org/10.5281/zenodo.7604610.

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Study purpose decide the affect intellectual capital and capital structur on value company, mediated by financial performance. This studies was conduct at banking firm on the Indonesia Stock Exchange in 2018-2021, where there were 46 company populations. Sampels taken use non-probability method sampling with purposive sampling tecnic, with criterias: 1) Banking firms publish consecutive financial reports, 2) Banking firms do not experience losses or negative profit during a certain period. There were 26 sample companies with 106 total observation companies. The technique analysis data use in t

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Punda, O. O., D. A. Arziantseva, and N. P. Zakharkevych. "Theoretical essence and component structure of the intellectual capital of the enterprise." Science, technologies, innovation, no. 3(19) (2021): 10–19. http://dx.doi.org/10.35668/2520-6524-2021-3-02.

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The objective necessity and feature of the current stage of development of society is the creation of conditions for the formation and development of intellectual capital — a component that facilitates the transition to an innovative digital economy. Based on the study of scientific works of foreign scientists, the content of the category “intellectual capital” is determined, its component structure is investigated, which includes human capital, organizational capital and relations capital (relational capital). The legal bases of formation and disposal of intellectual capital through the use o

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Punda, O. O., D. A. Arziantseva, and N. P. Zakharkevych. "Theoretical essence and component structure of the intellectual capital of the enterprise." Science, technologies, innovation, no. 3(19) (2021): 10–19. http://dx.doi.org/10.35668/2520-6524-2021-3-02.

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The objective necessity and feature of the current stage of development of society is the creation of conditions for the formation and development of intellectual capital — a component that facilitates the transition to an innovative digital economy. Based on the study of scientific works of foreign scientists, the content of the category “intellectual capital” is determined, its component structure is investigated, which includes human capital, organizational capital and relations capital (relational capital). The legal bases of formation and disposal of intellectual capital through the use o

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Hendro Lukman, Yehezkiel Iwan Kurniawan,. "PENGARUH INTELLECTUAL CAPITAL TERHADAP FIRM VALUE DENGAN CAPITAL STRUCTURE SEBAGAI VARIABEL MEDIASI." Jurnal Paradigma Akuntansi 2, no. 3 (2020): 971. http://dx.doi.org/10.24912/jpa.v2i3.9522.

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The purpose of this research is to obtain empirical evidence about the effects of Intellectual Capital on Firm Value using Capital Structure as mediating variabel. The research is conducted by taking 79 samples from manufacturing companies subsector food and beverage which announce their financial statements from 2014 to 2018. Statistical Package for the Social Sciences (SPSS) ver. 24 and smartPLS 3.0 are used to analyze data. The results show that Intellectual Capital have a significant influence on Firm Value. Besides, Capital Structure can mediating the effect of Intellectual Capital on Fir

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D'Amato, A. "Does intellectual capital impact firms' capital structure? Exploring the role of firm risk and profitability." Managerial Finance 47, no. 9 (2021): 1337–56. http://dx.doi.org/10.1108/mf-02-2020-0089.

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PurposeThe purpose of this paper is to analyze the relationship between intellectual capital and firm capital structure by exploring whether firm profitability and risk are drivers of this relationship.Design/methodology/approachBased on a comprehensive data set of Italian firms over the 2008–2017 period, this paper examines whether intellectual capital affects firm financial leverage. Moreover, it analyzes whether firm profitability and risk mediate the abovementioned relationship. Financial leverage is measured by the debt/equity ratio. Intellectual capital is measured via the value-added in

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Sri, Mangesti Rahayu, Firdauzi Nuzula Nila, and Marini Wulandari Asih. "The Role of Firm Size, Leverage, Ownership Structure, and Corporate Governance on Intellectual Capital Disclosure." JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES 5, no. 08 (2022): 2468–76. https://doi.org/10.5281/zenodo.7040454.

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There are four objectives in this study that is to identify and explain the influence of Firm Size on Intellectual Capital Disclosure, the influence of Leverage on Intellectual Capital Disclosure, the influence of Ownership Structure on Intellectual Capital Disclosure, and the role of Corporate Governance as a moderating variable between Ownership Structure and Intellectual Capital Disclosure. This study is explanatory research where the process of data analysis was performed using warpPLS software. The population in this study were all manufacturing companies in the 2014-2018 Indonesia Stock

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Baruk, Jerzy. "The Essence and Structure of Intellectual Capital." Gospodarka Narodowa 197, no. 1-2 (2005): 43–61. http://dx.doi.org/10.33119/gn/101520.

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Firer, S., and S. M. Williams. "Firm ownership structure and intellectual capital disclosures." South African Journal of Accounting Research 19, no. 1 (2005): 1–18. http://dx.doi.org/10.1080/10291954.2005.11435116.

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Inkinen, Henri, Aino Kianto, Mika Vanhala, and Paavo Ritala. "Structure of intellectual capital – an international comparison." Accounting, Auditing & Accountability Journal 30, no. 5 (2017): 1160–83. http://dx.doi.org/10.1108/aaaj-11-2015-2291.

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Purpose Academics and practitioners around the world have shown interest in what constitutes the relevant intellectual capital (IC) in firms. However, studies have largely neglected to examine whether IC has identical or different structural elements in various parts of the world. The purpose of this paper is to suggest that country-specific institutional structures may impact the perception of IC, and empirically analyse whether differences exist between five countries drawing on the institutional theory. Design/methodology/approach This study tests for the differences in the underlying categ

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Uzliawati, Lia, Rita Rosiana, and Desi Kurniasari. "STRUKTUR MODAL, MODAL INTELEKTUAL, DAN NILAI PERUSAHAAN PADA PERBANKAN INDONESIA." Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi 18, no. 2 (2015): 175–80. https://doi.org/10.35591/wahana.v18i2.110.

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This study aimed to analyze the effect of capital structure and intellectual capital on firm value. Capital structure in this study measured by Long Term Debt to Equity Ratio (LTDER). The model that used to measure intellectual capital was Pulic model (1998) Value Added Intellectual Coefficient (VAIC). The ratio that used to measure firm value was Price to Book Value Ratio (PBV). This study used conventional banking companies listed in Indonesia Stock Exchange during the period 2008-2013 with a total of 192 sample used were firm observation years. The analysis model used in this study is multi

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Husakovska, Tetiana O., Leonid O. Sviatnyi, and Oleksii O. Sereda. "The Essence and Structure of the Intellectual Capital of an Organization." Business Inform 9, no. 548 (2023): 269–75. http://dx.doi.org/10.32983/2222-4459-2023-9-269-275.

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The aim of the article is to analyze the existing approaches to determining the essence of the intellectual capital of an organization and its structure. According to the results of the carried out analysis of interpretations of the category of «capital of enterprise», it is determined that such a capital is considered as resources (financial, material, intangible) that, in turn, form the enterprise’s assets; the accumulated values in the form of fixed assets, intangible assets, marketable securities, inventory assets; the accumulated values both in the form of money and the tangible, intangib

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Farhatulmaula, Dwi Suci, and Suparmin. "The Influence of Financial Performance, Capital Structure, Intellectual Capital on Company Value." Formosa Journal of Sustainable Research 3, no. 1 (2024): 111–24. http://dx.doi.org/10.55927/fjsr.v3i1.7503.

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The purpose of this research is to determine the influence of Financial Performance, Capital Structure, Intellectual Capital on Company Value. This study uses a quantitative approach. The population of this research is Consumer NonCyclical Companies in the food and beverage subsector listed on the Indonesia Stock Exchange for the 2018-2022 period. This research consisted of 85 samples from 17 companies and the samples were determined using the purposive sampling method. This research uses panel data regression techniques which are processed using E-Views 10. The results of the research show th

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LALUEVA, Nadiya. "ANALYSIS OF SCIENTIFIC APPROACHES TO DEFINING THE ESSENCE OF THE REGION’S INTELLECTUAL CAPITAL." Herald of Khmelnytskyi National University. Economic sciences 322, no. 5 (2023): 253–58. http://dx.doi.org/10.31891/2307-5740-2023-322-5-41.

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Based on the analysis of literary sources of Ukrainian and foreign authors, a number of scientific approaches to the definition of the concept of “intellectual capital of the region” are considered. Among them are: structural, functional-structural, terminological, resource, practical, and reproduction of new value. The peculiarities of the definitions of the essence of intellectual capital are generalized. The analysis allowed the author to form his own vision of the essence of the intellectual capital of the region, which is defined as a set of accumulated and qualitative knowledge, abilitie

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Tyukavkin, Nikolay M., and Eugeny V. Stepanov. "Theoretical approaches to the study of the category «intellectual capital» of high-tech enterprises." Vestnik of Samara University. Economics and Management 12, no. 4 (2021): 72–79. http://dx.doi.org/10.18287/2542-0461-2021-12-4-72-79.

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During the formation of the post-industrial Industry 4.0, intellectual capital plays a significant role in the activities of industrial enterprises, which is the basis of innovation activity, the main factor in the growth of the company's value. The study presents the issues of studying the concept, essence and structure of intellectual capital of high-tech enterprises. The approaches of foreign and domestic scientists are considered. Estimates of the intellectual capital of the enterprise are given. It is determined that intellectual property, especially intangible assets, are especially impo

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El-Bannany, Magdi. "Impact of Global Financial Crisis and other Determinants on Intellectual Capital Disclosure in UAE Banks." مجلة جامعة الشارقة للعلوم الانسانية والاجتماعية 10, no. 1 (2013): 23–43. http://dx.doi.org/10.36394/jhss/10/1/9.

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The aim of this study is to investigate the impact of global financial crisis, market structure and other factors on the disclosure level of intellectual capital by UAE Banks over the period 2005-2009. The Multiple Regression Analysis is used to test the relationship between the level of intellectual capital disclosure as a dependent variable and global financial disclosure, market structure and other independent variables. The results show that global financial crisis and market structure variables, which have not been considered in previous studies, have a significant impact on the level of

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Marlinda, Yefi. "Pengaruh Intellectual Capital dan Struktur Modal Terhadap Return Saham Dengan Kinerja Keuangan Sebagai Variabel Intervening (Studi pada Perusahaan Yang Terdaftar pada JII (Jakarta Islamic Index) Periode 2012-2016)." El Muhasaba: Jurnal Akuntansi 1, no. 1 (2018): 93. http://dx.doi.org/10.18860/em.v1i1.5411.

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Intellectual capital is the company's wealth that is the power behind the company's value creation that includes knowledge, experience, skills, reputation, and also technological capabilities. Capital structure relates to sources of funds, both internal and external. The main purpose of this research is to investigate the relationship between intellectual capital and capital structure on stock return with financial performance as intervening variable. This type of research is quantitative research. The sample of this study is the annual financial statements of companies registered on JII (Jaka

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Willy Sri Yuliandhari and Rishma Nadya Nurramadhani. "Determinants Of Company Value In Energy Sector Companies." Jurnal Akuntansi 28, no. 2 (2024): 225–43. http://dx.doi.org/10.24912/ja.v28i2.1681.

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Company value is the number of sales obtained through an assessment of the company's ability, which reflects public trust in the company. Company value can be influenced by CSR disclosure, intellectual capital, and capital structure. This study examines the effect of CSR disclosure, intellectual capital, and capital structure on company value in energy sector companies listed on the IDX for 2017 to 2022. The research sample was determined using a purposive sampling technique so that 9 sample companies were obtained. The data used are annual and sustainability reports during the study period. T

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Viriany, Daniel,. "Pengaruh Intellectual Capital, Capital Structure terhadap Firm Performance dengan Moderasi Corporate Governance." Jurnal Ekonomi 26, no. 11 (2022): 265–84. http://dx.doi.org/10.24912/je.v26i11.777.

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The purpose of this research is to analyze the impact of intellectual capital and capital structure as independent variable on firm performance as dependent variable with the role of corporate governance as moderating variable. This research use purposive sampling as sampling method. This research was conducted on manufacturing companies listed on IDX during 2018 to 2020 with selected 82 manufacturing companies and total observation of 225 samples. This research uses multiple regression analysis with Random Effect Model (REM) as regression model. The results before interaction showed that inte

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F.X. Kurniawan Tjakrawala, Vimala Tania,. "PENGARUH INTELLECTUAL CAPITAL, CAPITAL STRUCTURE TERHADAP FIRM PERFORMANCE : CORPORATE GOVERNANCE VARIABEL MODERASI." Jurnal Paradigma Akuntansi 2, no. 4 (2020): 1827. http://dx.doi.org/10.24912/jpa.v2i4.9379.

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The purpose of this study is to determine the extent of the influence of intellectual capital and capital structure on firm performance with corporate governance as a moderating variable. The sampling method in this research is purposive sampling method, and get 213 total manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the period of 2016-2018. In this study using secondary data, which is processed using the program E-views 10. The results of this study indicate that intellectual capital and capital structure have a significant positive effect on firm performance. Howev

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Bratianu, Constantin. "A critical analysis of intellectual capital research in universities." Proceedings of the International Conference on Business Excellence 12, no. 1 (2018): 151–60. http://dx.doi.org/10.2478/picbe-2018-0015.

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Abstract Researching on the intellectual capital in universities is a challenging task due to the complexity of the intellectual processes within any university and the fuzziness of the basic concepts and methodologies developed so far. Universities are among the oldest social institutions and they concentrate high densities of intellectual capital. The concept of intellectual capital has been created as a result of increasing significantly the role of intangibles in economy and of the dramatic split between the book value and market value of the new companies based on intensive knowledge proc

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Babkin, A. V., and L. V. Tashenova. "Structure and features of intellectual capital of digital cyber-social industrial ecosystems of cluster type." Economics and Management 29, no. 11 (2023): 1316–24. http://dx.doi.org/10.35854/1998-1627-2023-11-1316-1324.

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Aim. To clarify the structure and identify the features of intellectual capital of cyber-social industrial ecosystems of cluster type.Objectives. To determine the structure of intellectual capital of cyber-social intelligent industrial ecosystems of cluster type; to reveal the features of intellectual capital of cyber-social intelligent industrial ecosystems of cluster type; to clarify the definition of the concept of intellectual capital of cyber-social intelligent industrial ecosystems of cluster type.Methods. The research is based on a combination of basic methods of general scientific and

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Priyanto, Panji, Putri Wahyuning Tias, and Ni Putu Mila Suhandi. "Enhancing Firm Value: Analyzing Intellectual Capital, Capital Structure, And Profitability In Indonesia." Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) 4, no. 2 (2024): 108–22. https://doi.org/10.32509/jakpi.v4i2.4683.

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This study investigates the impact of Intellectual Capital (IC), Capital Structure (CS), and Profitability (PR) on Firm Value (FV), with profitability acting as a mediating variable. Utilizing a quantitative approach, secondary data from 190 observations of consumer goods companies listed on the Indonesia Stock Exchange (IDX) were analyzed through SmartPLS. Companies experiencing losses or conducting IPOs during the research period were excluded. Firm value was proxied by Return on Assets (ROA), a key indicator of a firm's efficiency in generating profits from its assets. IC was measured using

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Michalczuk, Grażyna, and Julita Fiedorczuk. "National Intellectual Capital Taxonomy." Economics and Business 32, no. 1 (2018): 89–101. http://dx.doi.org/10.2478/eb-2018-0007.

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Abstract The concept of national intellectual capital (NIC) is in its early stage of development. NIC has a complicated and heterogeneous nature with NIC models displaying varying levels of aggregation and structure as well as inconsistent accuracy. As a result, the authors’ standpoints differ according to definition and NIC taxonomy. The aim of this article is to analyze NIC taxonomy and to organize and classify the scattered and often inadvertent intangible generators of the country’s wealth. The results of the research confirm a lack of a generally accepted definitional and taxonomic approa

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Meliani, Luh Ayu, and Dodik Ariyanto. "Kinerja Keuangan Memediasi Pengaruh Modal Intelektual dan Struktur Modal pada Nilai Perusahaan di Masa Pandemi Covid-19." E-Jurnal Akuntansi 31, no. 10 (2021): 2503. http://dx.doi.org/10.24843/eja.2021.v31.i10.p08.

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This study examines the effect of intellectual capital and capital structure on firm value with financial performance as a mediating variable. The sample was selected by purposive sampling technique. Data were analyzed using path analysis. The results of the analysis show that intellectual capital has no effect on financial performance, but has a positive effect on firm value. Capital structure has a positive effect on financial performance, but has no effect on firm value. Financial performance has a negative effect on firm value. The relationship between capital structure and firm value is s

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Hasbiyadi, Hasbiyadi. "Is it possible that intellectual Capital Affects Performance?" ATESTASI : Jurnal Ilmiah Akuntansi 4, no. 1 (2021): 70–78. http://dx.doi.org/10.33096/atestasi.v4i1.677.

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The impact of capital structure, good corporate governance, and intellectual capital on financial performance and firm value is examined in this study. The impact of financial performance on the value of a company. Examine the impact of capital structure, corporate governance, and intellectual capital on a company's financial performance. There were 193 financial reports in this study, with a sample size of 62 financial reports. Purposive sampling was used as a sampling technique. SEM-PLS is the analysis method used. The findings show that capital structure, good corporate governance, and inte

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Hasbiyadi, Hasbiyadi. "Is it possible that intellectual Capital Affects Performance?" Atestasi : Jurnal Ilmiah Akuntansi 4, no. 1 (2021): 70–78. http://dx.doi.org/10.57178/atestasi.v4i1.166.

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The impact of capital structure, good corporate governance, and intellectual capital on financial performance and firm value is examined in this study. The impact of financial performance on the value of a company. Examine the impact of capital structure, corporate governance, and intellectual capital on a company's financial performance. There were 193 financial reports in this study, with a sample size of 62 financial reports. Purposive sampling was used as a sampling technique. SEM-PLS is the analysis method used. The findings show that capital structure, good corporate governance, and inte

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Ariska, Septin, Neny Tri Indrianasari, and Mimin Yatminiwati. "Effect of Company Ownership Structure, Profit Rate and Company Risk on Intellectual Capital Performance (Study on Banking Companies Listed on The Indonesia Stock Exchange in 2017 - 2019)." International Journal of Accounting and Management Research 3, no. 2 (2022): 17–27. http://dx.doi.org/10.30741/ijamr.v3i2.1152.

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This study aims to determine the effect of managerial ownership structure, institutional ownership structure, profit level, and company risk on the significance of intellectual capital performance. This type of research is quantitative research where populations or samples are analyzed to test hypotheses. The population in this study is banking companies listed on the Indonesia Stock Exchange in 2017 - 2019. The method used is purposive sampling method, the sample obtained is 41 companies. The type of data used is secondary data where the data is processed from publication data. The results of

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Rahman, Rashidah Abdul, and Musliha Musman. "Intellectual capital disclosure and corporate governance structure among Malaysian government-linked companies." Corporate Board role duties and composition 9, no. 3 (2013): 6–17. http://dx.doi.org/10.22495/cbv9i3art1.

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This study examines the level of intellectual capital disclosure among the 32 Malaysian GLCs by comparing with the Non-GLCs for the period 2007-2009. In addition, this study also investigates the impact of board structure on the intellectual capital disclosure of Malaysian GLCs. The board structure mechanisms comprise; board composition, role duality, board size and cross directorship. The control variables consist of the company-specific characteristics –leverage, profitability and age of the company. The content analysis is used to extract the intellectual capital disclosure items from the a

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Гальдикас, Л. Н., and А. В. Гусева. "MECHANISM RESPONSIBLE FOR INTELLECTUAL CAPITAL OF THE REGION." Surgut State University Journal 12, no. 2 (2024): 15–24. http://dx.doi.org/10.35266/2949-3455-2024-2-2.

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Effective management of the region’s intellectual capital requires a well defined structure in which all elements are interconnected and regional characteristics are acknowledged. The study aims to develop a mechanism responsible for the intellectual capital of the region. The subject of the study is the intellectual capital of the region. To achieve the aim, the study examines various interpretations of the concept of intellectual capital, with the components of intellectual capital indicated. The influence of intellectual capital on the sustainable development of economic entities is reveale

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