Full Length Research Paper
References
|
Ahangar RG (2011). The relationship between intellectual capital and financial performance: An empirical investigation in an Iranian company. African Journal of Business Management 5(1):88-95. |
|
|
Akaike H (1974). A New Look at the Statistical Model Identification. IEEE Transactions on Automatic Control 19(6):716-723. |
|
|
Andriessen D (2004). IC valuation and measurement: classifying the state of the art. Journal of Intellectual Capital 5(2):230-242. |
|
|
Anghel I (2008). Intellectual capital and intangible assets analysis and valuation. Theoretical and Applied Economics 3(3):75-84. |
|
|
Antoniou A, Guney Y, Paudyal K (2008). The determinants of Capital Structure: Capital Market-Oriented versus Bank-Oriented Institutions. The Journal of Financial and Quantitative Analysis 43(1):59-92. |
|
|
Barclay MJ, Smith CW, Watts RL (1995). The determinants of corporate leverage and dividend policies. Journal of Applied Corporate Finance 7(4):4-19. |
|
|
Bhasin ML (2012). Measurement and disclosure of intellectual capital in a developing country: An exploratory study, Australian Journal of Business and Management Research 2(8):63-75. |
|
|
Bontis N (2003). Intellectual capital disclosure in Canadian corporations. Journal of Human Resource Costing and Accounting 7(1):9-20. |
|
|
Bramhandkar A, Erickson S, Applebee I (2007). Intellectual capital and organizational performance: an empirical study of the pharmaceutical industry. The Electronic Journal of Knowledge Management 5(4):357â€362. |
|
|
Brennan N (2001). Reporting intellectual capital in annual reports: e6dence from Ireland. Accounting, Auditing and Accountability Journal 14(4):423-436. |
|
|
Cazavan-Jeny A (2004). Le ratio market-to-book et la reconnaissance des immatériels-une étude du marché français, Comptabilité-Contrôle-Audit 10(2):99-124. |
|
|
Chen MC, Cheng SJ, Hwang Y (2005). An empirical investigation of the relationship between intellectual capital and firms' market value and financial performance. Journal of Intellectual Capital 6(2):159-176. |
|
|
Dumay J (2016). A critical reflection on the future of intellectual capital: from reporting to disclosure. Journal of Intellectual Capital 17(1):168-184. |
|
|
Dumay JC (2009). Intellectual capital measurement: a critical approach. Journal of Intellectual Capital 10(2):190-210. |
|
|
Dženopoljac V, Janoševic S, Bontis N (2016). Intellectual capital and financial performance in the Serbian ICT industry. Journal of Intellectual Capital 17(2):373-396. |
|
|
El-Bannany M (2008). A study of determinants of intellectual capital performance in banks: the UK case. Journal of Intellectual Capital 9:487-498. |
|
|
Firer S, Williams M (2003). Intellectual capital and traditional measures of corporate performance. Journal of Intellectual Capital 4(3):348-360. |
|
|
Forte W, Tucker J, Matonti G, Nicolò G (2017). Measuring the intellectual capital of Italian listed companies. Journal of Intellectual Capital 18(4):710-732. |
|
|
Gan K, Saleh Z (2008). Intellectual capital and corporate performance of technology-intensive companies: Malaysia evidence. Asian Journal of Business and Accounting 1(1):113-130. |
|
|
Gigante G (2013). Intellectual Capital and Bank Performance in Europe. Accounting and Finance Research 2(4):120-129. |
|
|
Goebel V (2015). Estimating a measure of intellectual capital value to test its determinants. Journal of Intellectual Capital 16(1):101-120. |
|
|
Hovakimian A, Hovakimian G, Tehranian H (2004). Determinants of target capital structure: The case of dual debt and equity issues. Journal of financial economics 71(3):517-540. |
|
|
Iazzolino G, Laise D (2013). Value added intellectual coefficient (VAIC) A methodological and critical review. Journal of Intellectual Capital 14(4):547-563. |
|
|
Jurczak J (2008). Intellectual capital measurement methods. Economics and Organization of Enterprise 1(1):37-45. |
|
|
Khalique M, Bontis N, Abdul Nassir bin Shaari J, Hassan Md IA (2015). Intellectual capital in small and medium enterprises in Pakistan. Journal of Intellectual Capital 16(1):224-238. |
|
|
Lev B, Cañibano L, Marr B (2005). An accounting perspective on intellectual capital. In: Marr, B. (Ed.) Perspectives on Intellectual Capital. Oxford UK pp. 42-55. |
|
|
Maditinos D, Chatzoudes D, Tsairidis C, Theriou G (2011). The impact of intellectual capital on firms' market value and financial performance. Journal of intellectual capital 12(1):132-151. |
|
|
Mavridis DG (2004). The intellectual capital performance of the Japanese banking sector. Journal of Intellectual capital 5(1):92-115. |
|
|
Mohiuddin M, Najibullah S, Shahid AI (2006). An exploratory study on intellectual capital performance of the commercial banks in Bangladesh. The Cost and Management 34(6):40-54. |
|
|
Morariu MC (2014). Intellectual capital performance in the case of Romanian public companies. Journal of Intellectual Capital 15(3):392-410. |
|
|
Muhammad NMN, Ismail MKA (2009). Intellectual capital efficiency and firms' performance: study on Malaysian financial sectors. International Journal of Economics and Finance 1(2):206-212. |
|
|
OECD (2006). Creating Value from Intellectual Capital. Meeting of the OECD Council at Ministerial Level. Available at: |
|
|
Ogden JP, Jen FC, O'Connor PF (2003). Advanced corporate finance: policy and strategies. New Delhi: Pearson Education, Singapore. pp. 146-186. |
|
|
Omotayo FO (2015). Knowledge Management as an important tool in Organisational Management: A Review of Literature. Library Philosophy and Practice 1(2015):1-23. |
|
|
Osinski SPM, Matos F, Roman DJ (2017). Methods of evaluation of intangible assets and intellectual capital. Journal of Intellectual Capital 18(3):470-485. |
|
|
Patton JR (2007). Metrics for knowledge-based project organizations. Academic Management Journal 72(1):33-43. |
|
|
Paździor A, Paździor M (2012). Measurement of intellectual capital in a company, In International Conference Management, Knowledge and Learning: 843-849. |
|
|
Pena ND, Ruiz VRL, Navarro JLA (2012). A case study of control strategy based on intellectual capital management. African Journal of Business Management 6(16):5622-5632. |
|
|
Pulic A (1998). Measuring the performance of intellectual potential in the knowledge economy. The 2nd World Congress on the Management of Intellectual Capital, Hamilton, ON, January 21-23. |
|
|
Pulic A (2000). VAICt - an accounting tool for IC management. International Journal of Technology Management 20(5-8):702-714. |
|
|
Puntillo P (2009). Intellectual capital and business performance, Evidence from Italian banking industry. Electronic Journal of Corporate Finance 4(12):97-115. |
|
|
Raftery AE (1995). Bayesian model selection in social research. Sociological Methodology 25:111-163. |
|
|
Ramanauskaitė A, Rudžionienė K (2013). Intellectual capital valuation: methods and their classification. Ekonomika 92(2):79-92. |
|
|
Smriti N, Das N (2018). The impact of intellectual capital on firm performance: a study of Indian firms listed in COSPI. Journal of Intellectual Capital 19(5):935-964. |
|
|
Stahle P, Stahle S, Aho S (2011). Value added intellectual coefficient (VAIC): a critical analysis, Journal of Intellectual Capital 12(4):531-551. |
|
|
Stewart T (1997). Intellectual Capital: The New Wealth of Nations. Doubleday Dell Publishing Group, New York, NY. |
|
|
Suhermin A (2014). The effect of intellectual capital on stock price and company value in manufacturing companies listed in Indonesia Stock Exchange 2008-2012 with size and leverage as moderating variables. The Indonesian Accounting Review 4(02):157-168. |
|
|
Sveiby K (2001). Methods for measuring intangible assets. Available at |
|
|
Sydler R, Haefliger S, Pruksa R (2014). Measuring intellectual capital with financial figures: Can we predict firm profitability?. European Management Journal 32(2):244-259. |
|
|
Tan Pew H, Plowman D, Hancock P (2007). Intellectual capital and financial returns of companies. Journal of Intellectual capital 8(1):76-95. |
|
|
Tseng KA, Lin CI, Yen SW (2015). Contingencies of intellectual capitals and financial capital on value creation: Moderation of business cycles. Journal of Intellectual Capital 16(1):156-173. |
|
|
Van der Meer-Kooistra J, Zijlstra SM (2001). Reporting on intellectual capital. Accounting, Auditing and Accountability Journal 14(4):456-476. |
|
|
Villalonga B (2004). Intangible resources, Tobin'sq, and sustainability of performance differences. Journal of Economic Behavior and Organization 54(2):205-230. |
|
|
Zou X, Huan TC (2011). A study of intellectual capitals impact on listed banks performance in China. African Journal of Business Management 5(12):5001-5009. |
|
Copyright © 2024 Author(s) retain the copyright of this article.
This article is published under the terms of the Creative Commons Attribution License 4.0
