This study empirically presents evidence of nonlinearity and heterogeneity relation between intellectual capital risk-taking for the Vietnamese banking system. We used quantile regression methods on a data set 30 banks from 2007 to 2019. The results showed that bank insolvency was positively affected by its value-added coefficient (VAIC) at upper quantiles (i.e., 80th 90th), while opposite true...

The study aims to investigate the impact of intellectual capital (I.C) on sustainable financial performance (F.P) private sector banks (PSBs) in India. Data were gathered from 17 between 2010 and 2021 using Prowessiq (CMIE) their annual reports. To evaluate ways which affects (F.P), modified value-added coefficient (MVAIC) methodology was applied. human (HC), employed (CE), structural (SC), rel...

Bu çalışmanın amacı, Borsa İstanbul (BIST) Banka Endeksi’nde yer alan bankaların 2010-2021 dönemindeki entelektüel sermaye bileşenleri ile finansal performans arasındaki ilişkiyi incelemektir. amaç doğrultusunda sermayenin ölçümünde değiştirilmiş katma değer katsayısı yöntemi (modified value-added intellectual coefficient-MVAIC) kullanılmış olup söz konusu yönteme göre açısından insan, ilişkise...

The purpose of this research is to find out the results financial performance based on method Economic Value Added (EVA) and Market (MVA) in companies pharmaceutical sub-sector 2016-2020. type used descriptive quantitative, with variable (MVA). population are listed IDX. sample selection purposive sampling technique seven were selected that met criteria set by researcher. show there four whose ...

Given the increased discussion on the development of metrics to manage intangible resources, there is a need for a review of the most important tools available to managers for this purpose. This article reviews four measurement systems currently popular among practitioners: (i) human resource accounting; (ii) economic value added; (iii) the balanced scorecard; and (iv) intellectual capital. The...

Market value added merupakan selisih antara nilai pasar dari saham perusahaan dengan modal keseluruhan yang telah diinvestasikan oleh investor ke dalam perusahaan. Penelitian ini bertujuan untuk memperoleh pengaruh Debt to Equity Ratio, Earning Per Share, Intellectual Capital, Managerial Ownership dan Institutional terhadap Value Added. Populasi pada penelitian yaitu seor industri barang konsum...

The paper unravels the prevalent paradigm that differentiates between the management of a core competence and commodity processes. A case study is conducted to examine the strategic planning and management of a call center. The aim is to illustrate that a commodity process, such as handling customers’ complaints and enquiries, can be significantly beneficial to the business, if a clear value-cr...