Substantial differences between company book values and market values indicate the presence of assets not recognised and measured in company balance sheets. Intellectual capital assets account for a substantial proportion of this discrepancy. At present, companies are not required to report on intellectual capital assets which leaves the traditional accounting system ineffective for measuring t...

Purpose – This paper aims to analyse the relationship between intellectual capital and financial capital using a case study. This makes it possible to discuss how intellectual capital is related to value creation with a degree of nuance that is absent from most statistical studies of relationships between human, organisational, relational and financial capital. Design/methodology/approach – The...

We conceptualize international assignees as informational boundary spanners between MNC units and develop a cross-level model that explores how assignees’ social capital translates into inter-unit intellectual capital. First, as knowledge brokers, assignees create inter-unit intellectual capital by linking their homeand host-unit social capital, thereby enabling cross-unit access to previously ...

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...

The intellectual capital of a nation (or a region of nations as is the case for this paper) requires the articulation of a system of variables that helps to uncover and manage the invisible wealth of a country. Most importantly, an emphasis on human capital allows for a better understanding of the hidden values, individuals, enterprises, institutions, and communities that are both current and p...

This paper choose Chinese high-tech listed companies as the samples to testify the slack resources’ moderating role between intellectual capital and corporate value. The results based on hierarchical moderating regression (HMR) show that intellectual capital of high-tech listed companies not only has a significant influence on corporate value creation, but also has a significant impact on the p...

This paper develops a real options model of capital structure to understand two distinct roles played by intellectual capital in corporate financing decisions. First, intellectual capital limits a firm’s debt capacity because of its low liquidation value. Second, intellectual capital enhances a firm’s debt capacity through its positive impact on the earnings dynamics. We show that the former is...

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...