Get 20M+ Full-Text Papers For Less Than $1.50/day. Start a 14-Day Trial for You or Your Team.

Learn More →

Statistical analysis on the intellectual capital statement

Statistical analysis on the intellectual capital statement Purpose – The intellectual capital (IC) can be divided into three categories, i.e. human, structural, and relationship capitals. The purpose of this paper is to investigate the correlation among those capitals to their indicators, particularly for intellectual capital statement made in Germany and intellectual capital statement made in Europe models. Design/methodology/approach – In these two models, each capital has four, six, and five indicators, respectively. So totally, there are 15 indicators. Structural equation modeling and its sensitivity analysis are utilized for measuring the correlation among those capitals to their indicators. Findings – Among those 15 indicators, 14 indicators have strong correlation with their respective capitals. Moreover, there exist strong correlation in a similar weight among those capitals, i.e. the correlations between human (HC) and structural capital (SC) is 0.88, SC and relationship capital (RC) is 0.87 and HC to RC is 0.81. Originality/value – So far, the data collected from the IC projects are presented and analyzed through descriptive statistics and statistics summaries, e.g. mean and standard deviation. This paper offers other statistical tools for exposing valuable information such as the correlation among each capital to its indicators in IC model. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Intellectual Capital Emerald Publishing

Statistical analysis on the intellectual capital statement

Journal of Intellectual Capital , Volume 11 (1): 13 – Jan 19, 2010

Loading next page...
 
/lp/emerald-publishing/statistical-analysis-on-the-intellectual-capital-statement-nYYHyPWAuz

References (50)

Publisher
Emerald Publishing
Copyright
Copyright © 2010 Emerald Group Publishing Limited. All rights reserved.
ISSN
1469-1930
DOI
10.1108/14691931011013334
Publisher site
See Article on Publisher Site

Abstract

Purpose – The intellectual capital (IC) can be divided into three categories, i.e. human, structural, and relationship capitals. The purpose of this paper is to investigate the correlation among those capitals to their indicators, particularly for intellectual capital statement made in Germany and intellectual capital statement made in Europe models. Design/methodology/approach – In these two models, each capital has four, six, and five indicators, respectively. So totally, there are 15 indicators. Structural equation modeling and its sensitivity analysis are utilized for measuring the correlation among those capitals to their indicators. Findings – Among those 15 indicators, 14 indicators have strong correlation with their respective capitals. Moreover, there exist strong correlation in a similar weight among those capitals, i.e. the correlations between human (HC) and structural capital (SC) is 0.88, SC and relationship capital (RC) is 0.87 and HC to RC is 0.81. Originality/value – So far, the data collected from the IC projects are presented and analyzed through descriptive statistics and statistics summaries, e.g. mean and standard deviation. This paper offers other statistical tools for exposing valuable information such as the correlation among each capital to its indicators in IC model.

Journal

Journal of Intellectual CapitalEmerald Publishing

Published: Jan 19, 2010

Keywords: Intellectual capital; Mathematical modelling; Sensitivity analysis; Statistical analysis

There are no references for this article.