Access the full text.
Sign up today, get DeepDyve free for 14 days.
H.H. Nash
Accounting for the future
Steven Firer, S. Williams (2003)
Intellectual capital and traditional measures of corporate performanceJournal of Intellectual Capital, 4
Hongping Tan, D. Plowman, P. Hancock (2008)
The Evolving research on intellectual capitalJournal of Intellectual Capital, 9
Karl-Erik Sveiby (1997)
The New Organizational Wealth: Managing and Measuring Knowledge-Based Assets
J. Roos, L. Edvinsson, G. Roos (1997)
Intellectual Capital: Navigating in the New Business Landscape
H. Marsh, J. Balla, R. Mcdonald (1988)
Goodness-of-fit indexes in confirmatory factor analysis : The effect of sample sizePsychological Bulletin, 103
Jason Hurwitz, Stephen Lines, Bill Montgomery, Jeffrey Schmidt (2002)
The linkage between management practices, intangibles performance and stock returnsJournal of Intellectual Capital, 3
Accounting Standards Board
Goodwill and Intangible Assets
Danish Confederation of Trade Unions
Your knowledge – can you book it?
M. Bornemann, K.H. Leitner
Measuring and reporting intellectual capital: the case of a research technology organisation
S. Bellman
How to use PLS
C. Stickney, R. Weil (1976)
Financial accounting: An introduction to concepts, methods, and uses
James Anderson, D. Gerbing (1988)
STRUCTURAL EQUATION MODELING IN PRACTICE: A REVIEW AND RECOMMENDED TWO-STEP APPROACHPsychological Bulletin, 103
A. Brooking
Intellectual Capital
L.C. Thurow
Building Wealth
R. Dzinkowski
The measurement and management of intellectual capital: an introduction
Society of Management Accountants of Canada
The Management of Intellectual Capital: The Issues and the Practice
K. Lähtinen, A. Toppinen (2008)
Financial performance in Finnish large- and medium-sized sawmills: The effects of value-added creation and cost-efficiency seekingJournal of Forest Economics, 14
R. McLean
Accounting for the creation of value
W.W. Chin
Overview of the PLS method
M. Treacy, Frederik Wiersema (1995)
The Discipline of Market Leaders
B. Tabachnick, L. Fidell (1983)
Using Multivariate Statistics
L. Edvinsson, M. Malone (1997)
Intellectual Capital: Realizing Your Company's True Value by Finding Its Hidden Brainpower
J.J. Siegel
Stock prices
D. Andriessen, R. Tissen
Weightless Wealth: Find Your Real Value in a Future of Intangible Assets
N. Brennan, Brendan Connell (2000)
Intellectual Capital: Current Issues and Policy ImplicationsJournal of Intellectual Capital, 1
G. Petrash (1996)
Dow's journey to a knowledge value management cultureEuropean Management Journal, 14
L. Joia (2000)
Measuring intangible corporate assets: Linking business strategy with intellectual capitalJournal of Intellectual Capital, 1
Philippe Leliaert, Wim Candries, Rob Tilmans (2003)
Identifying and managing IC: a new classificationJournal of Intellectual Capital, 4
N. Bontis, N. Dragonetti, K. Jacobsen, G. Roos (1999)
THE KNOWLEDGE TOOLBOX: A Review of the Tools Available To Measure and Manage Intangible ResourcesEuropean Management Journal, 17
C. Cassel, P. Hackl, A. Westlund (2000)
On measurement of intangible assets: A study of robustness of partial least squaresTotal Quality Management, 11
J.C. Van Horne
Fundamentals of Financial Management
Jan‐Erik Gröjer, Ulf Johanson (1998)
Current development in human resource costing and accounting: Reality present, researchers absent?Accounting, Auditing & Accountability Journal, 11
R. Kaplan, D. Norton (2015)
The balanced scorecard--measures that drive performance.Harvard business review, 70 1
Wynne Chin, A. Gopal (1995)
Adoption intention in GSS: relative importance of beliefsData Base, 26
K.E. Sveiby
Measuring intangibles and intellectual capital – an emerging first standard
Bente Løwendahl (1997)
Strategic Management of Professional Service Firms
B. Lev, G. Feng
Intangible assets: measurement, drivers, usefulness
I. Nonaka, H. Takeuchi (1995)
The Knowledge-Creating Company: How
International Accounting Standards Committee
Intangible Assets
K. Haanes, B. Lowendahl
The unit of activity: towards an alternative to the theories of the firm
D. Andriessen (2001)
Weightless wealth: four modifications to standard IC theoryJournal of Intellectual Capital, 2
International Federation of Accountants
The Measurement and Management of Intellectual Capital
A. Pulic
VAIC™ – an accounting tool for IC management
Chiung-Ju Liang, Ying-Li Lin (2008)
Which IC is more important? A life‐cycle perspectiveJournal of Intellectual Capital, 9
N.P. Barsky, G. Marchant
The most valuable resource – measuring and managing intellectual capital
N. Bontis (1998)
Intellectual capital: an exploratory study that develops measures and modelsManagement Decision, 36
MERITUM
Measuring Intangibles to Understand and Improve Innovation Management
Singapore Stock Exchange
SGX Securities Trading Listing Manual
A. Pulic
Measuring the performance of intellectual potential in knowledge economy
S. VanderKaay
Measuring the vital signs of intellectual capital
J. Guthrie (2001)
The management, measurement and the reporting of intellectual capitalJournal of Intellectual Capital, 2
D.H. Luthy
Intellectual capital and its measurement
I. Nonaka
The Knowledge Creating Company
T.A. Stewart
Intellectual Capital: The Wealth of New Organisations
Richard Petty, J. Guthrie (2000)
INTELLECTUAL CAPITAL LITERATURE REVIEW: MEASUREMENT, REPORTING AND MANAGEMENTJournal of Intellectual Capital, 1
Singapore Stock Exchange
Market capitalisation as at month end
N. Bontis (2001)
Assessing knowledge assets: a review of the models used to measure intellectual capitalInternational Journal of Management Reviews, 3
J. Guthrie, R. Petty, F. Ferrier, R. Well
There is no accounting for intellectual capital in Australia: review of annual reporting practices and the internal measurement of intangibles within Australian organisations
Purpose – The purpose of the paper is to investigate the association between the intellectual capital (IC) of firms and their financial performance. Design/methodology/approach – The paper uses the Pulic framework, has an Asian focus, and draws on data from 150 publicly listed companies on the Singapore Exchange. It is an empirical study using partial least squares (PLS) for the data analysis. The paper tests four elements of IC and company performance. Findings – The findings show that: IC and company performance are positively related; IC is correlated to future company performance; the rate of growth of a company's IC is positively related to the company's performance; and the contribution of IC to company performance differs by industry. Research limitations/implications – The data sample is restricted to 150 companies listed on the Singapore Exchange between the years 2000 and 2002. Practical implications – IC is an area of interest to numerous parties, such as shareholders, institutional investors, scholars, policymakers and managers. The findings help to embolden modern day managers to better harness and manage IC. Originality/value – The study of IC has undergone a number of stages, from early conscious awareness efforts to classification of IC, and to the search for appropriate measures of IC. This paper builds on the current research on IC and provides empirical evidence on the relevance of IC (as measured by the Pulic model) to the financial performance of companies.
Journal of Intellectual Capital – Emerald Publishing
Published: Jan 23, 2007
Keywords: Intellectual capital; Company performance; Regression analysis
Read and print from thousands of top scholarly journals.
Already have an account? Log in
Bookmark this article. You can see your Bookmarks on your DeepDyve Library.
To save an article, log in first, or sign up for a DeepDyve account if you don’t already have one.
Copy and paste the desired citation format or use the link below to download a file formatted for EndNote
Access the full text.
Sign up today, get DeepDyve free for 14 days.
All DeepDyve websites use cookies to improve your online experience. They were placed on your computer when you launched this website. You can change your cookie settings through your browser.