Value added by intellectual capital: a study from the brazilian B3´s ISE portfolio – Corporate Sustainability Index

The Impact of Components of Intellectual Capital and Value added Intellectual Coefficient on Banks’ Financial Performance

  In the knowledge-based economy, intellectual capital is used to create value for organizations. Organizations seek to create, manage, expand and exploit optimal intellectual capital in terms of organizational value creation and business process improvement. Considering the competitiveness of the present age seems that banks must improve their performance to achieve their goals and perform th...

The Relationship between Intellectual Capital with Economic Value Added and Financial Performance

The purpose of the present study is to investigate the relationship between intellectual capital (human capital efficiency, customer capital efficiency, and structural capital efficiency) and economic value added of the listed companies on the Tehran Stock Exchange (TSE). The population includes 39 firms selected through systematic sampling. The data is collected from the audited financial stat...

Understanding corporate value: managing and reporting intellectual capital

An Empirical Investigation of the Relation between Corporate Sustainability Performance (CSP) and Corporate Value: Evidence from Iran

This study provides an empirical evidence on how Corporate Sustainability Performance (CSP), is reflected in the corporate value. Using a theoretical framework combining Legitimacy theory, Stakeholder theory and Agency theory, a set of hypotheses that relate the corporate value to CSP is examined. For a sample of Iranian firms, 28 components with four dimensions as Community, Environment, Emplo...

Creating a jointly - owned company to grow intellectual capital VALUE - ADDED OUTSOURCING AT LLOYD ’ S AND BAE SYSTEMS

When key processes are outsourced, vital intellectual capital often leaves the organization, never to return. As a result, organizations can quickly lose control of their destiny. Here, four information management experts report on a new model for outsourcing, which not only preserves, but creates new intellectual capital, and they explain how the model was applied at BAE Systems and Lloyd’s of...