purpose: this paper aims to examine the role and the impact of the intellectual capital on the knowledge management in atomic energy organization of iran. methodology: the study method is descriptive correlational and the type of poll is cross-sectional. the statistical populations are the workers of the organization. the statistical sample of the study based on the morgan table is 93 people. t...

the purpose of this paper is to investigate the association between the intellectual capital of firms and their earnings quality. the research was conducted with 158 accepted companies and 948 firm-year observations from iran stock market. empirical studies were conducted based on hypothesis by value added intellectual coefficient as measures of intellectual capital and taking absolute value of...

in modern economics, intellectual capital is described as an intangible asset which can be used as a source of sustainable competitive advantage. however, intellectual capital components have to interact in themselves to create value. the paper seeks to examine the impact of intellectual capital on firms’ market value and financial performance. the efficiency of the value added by corporate int...

In the twenty first century, intellectual capital appears as one of the most important strategic assets for the success of knowledge-intensive organizations. The aim of this chapter is to examine the effect of intellectual capital on the organizational performance of banking sector operating in Kuching Malaysia. In this study, Integrated Intellectual Capital Model (IICM) is used to test the rol...

Purpose: This paper analyses the importance of intellectual capital management as instruments to face the new challenges in European universities. The aim of this paper is to provide assistance initiating universities in the process of developing their ability to identify, measure and manage their intangible assets. Design/methodology/approach: A review of the most important intellectual capita...

Knowledge management (KM) and intellectual capital (IC) are not one and the same, and although some overlap is apparent, the relationship is far from trivial and requires exploration. Some intellectual capital such as brand is not knowledge, and some knowledge that cannot be transformed into value is not intellectual capital. This article illustrates the paradigm of IC and its measurement, focu...

The purpose of this paper is to underscore the importance of intellectual capital, particularly at this time in terms of our current economic business environment. It is the opinion of the authors of this article that intellectual capital is “knowledge” and “experience” that directly contributes to a company’s bottom line, as well as directly contributing to an organization’s survivability and ...

In recent years, the management of intellectual capital has attracted a lot of attention by researchers and practitioners. Theoretical models of intellectual capital management (ICM) have been presented (e.g. [Ro97]), and companies and research institutions have published intellectual capital reports. Intellectual capital is usually referred to as the part of a company’s resources that does not...