[PDF] Top 20 The implications of intellectual capital on performance measurement and corporate performance

... financial performance measures employed by ...a performance measure than low IC ...relational capital, while Economic Value Added (EVA) is associated with structural ...profit performance ... See full document

... measuring corporate performance issues is dedicated to many authors from different points of view: the relationship of the strategy and strategic orientation to the business performance (Morgan & ... See full document

... traditional performance measurement that employs financial techniques such as Return on Assets and Return on Capital Employed (Usoff et ...assessing performance of investments in new ... See full document

... of capital structure need to be linked with a firm's financial and non financial ...non-financial measurement is more useful to improve organizational ...financial performance measurement, ... See full document

... between intellectual cap- ital and enterprise ...of intellectual capital and its elements and ...The measurement methods of intellectual capital are ...measure ... See full document

... technological capital whereas, social capital consists of norms and relationships resulted from organizational behavior which shapes the quality of social interactions among stakeholders contributing to the ... See full document

... of intellectual capital (IC) and especially to find an exact measurement, but, it was difficult to quantify the IC in economic ...Added Intellectual Coefficient) to evaluate the relationship ... See full document

... the intellectual capital efficiency and its components namely human capital efficiency, capital employed efficiency and structural capital ...Human capital efficiency indicates ... See full document

... Structural capital refers to the learning and knowledge that is enacted in processes (process ...an intellectual capital perspective, knowledge management is about the capture, storage, and retrieval ... See full document

... financial performance (ROE) of ...IC performance by employing the VAIC ™ model of Japanese banking sector for the year 2000-2001 and concluded that there is significant performance difference between ... See full document

... of capital employed in the ...appropriate performance measure. The performance measurement depends upon at least three things ...of capital invested, the return on the capital ... See full document

... Insurance, Corporate Governance and emerging paradigms in allied subjects like Accounting Education; Accounting Information Systems; Accounting Theory & Practice; Auditing; Behavioral Accounting; Behavioral ... See full document

... human capital, organizational (structural) capital, and customer (relational ...human capital is a combination of knowledge, skills, capability to innovate and capability to complete the tasks, ... See full document

... board performance) remained a center of attention of academicians and practitioners (Mehrabani, ...of capital markets in an economy (Sarbah and Xiao, ...board performance (Ali and Nasir, 2014; ... See full document

... the corporate governance through its available intellectual ...the corporate knowledge is one of the essential sources of competitive advantage in ...(2005) intellectual capital is ... See full document

... decade, intellectual capital and firm performance (IC-FP) has become an emerging strand of accounting and ...“Intellectual Capital” ...IC measurement models and/or economic ... See full document

... greater Intellectual Capital will influence the stock ...of corporate governance in companies listed on the Indonesia Stock Exchange should be ...the Corporate Governance Perception ...of ... See full document

... Brennan and Connel (2000) reported that intellectual capital assets (IC) account for a substantial proportion of the discrepancy between book and market value. It is estimated that the market-to-book ratio ... See full document

... although labour force is unskilled and illiterate and it is no more the competitive advantage of the country. Despite having a population of two hundred million people, Pakistan exports reached at only 23.9 billion ... See full document

... between intellectual capital and corporate ...performance. Intellectual capital, human capital, structural capital and customer capital have significantly ... See full document