Search

Qualitative research with an ethnographic approach is used to reveal the overall condition of the social facts of the Minangkabau indigenous people. In line with the global issue of sustainability in the Sustainable Development Goals program where the mandate is to preserve the Culture of Indigenous Peoples and Indigenous Peoples of an area, this research becomes important when changes have impacted shifting indigenous cultural values in indigenous peoples. The construction of indigenous knowledge and Minangkabau cultural values has been used and developed for a long time in the social structure of their society. Minangkabau custom contains values and knowledge, something that is original and inherent as a worldview and outlook on life. Minangkabau's original cultural values and knowledge are inherited and become clothing in the daily order of indigenous peoples. The concept of Surau and Silek became the starting point for the development of science. It became the center for studying an in-depth understanding of the natural surroundings which has inherited the wisdom, reason and local wisdom of the Minangkabau people. Minangkabau indigenous cultural values and knowledge have become social and intellectual capital in developing and strengthening human resources. [ABSTRACT FROM AUTHOR]

This document is a special issue that focuses on the relationship between intellectual capital (IC) and research and development (R&D) management. It includes articles that examine different aspects of IC and its impact on R&D performance. The document emphasizes the importance of considering various levels of analysis, such as individual, organizational, and inter-organizational, in understanding this relationship. It also provides practical implications for managers to enhance IC and integrate it into R&D strategies. The authors of the document are experts in the field of IC and R&D management. [Extracted from the article]

In the current knowledge‐intensive economy, a firm's intellectual capital refers to its idiosyncratic internal and external knowledge‐related assets. While technological knowledge is a major constituent of intellectual capital, past research has often equated it with technological capability. However, technological capability includes not only codified knowledge, but also tacit know‐how that is not captured by formal intellectual property. We argue that while a firm's patents might serve as a proxy for measuring its base of technological knowledge, they are not a good proxy for a firm's technological capabilities. Therefore, we offer a novel approach based on a machine learning technique to capture a biopharmaceutical firm's technological capabilities using the clinical trials that it carries out. Picturing a hypothetical journey where firms transform and exploit technological knowledge to move towards building technological capabilities, we address a research gap on the link between a firm's depth and breadth of technological knowledge on the one hand, and its technology diversity on the other. Analyzing a sample of 204 biopharma firms from 2006 to 2018, we find a positive relationship between the breadth of technological knowledge and technology diversity in a firm. In contrast, the relationship between the depth of technological knowledge and technology diversity is negative. We also find that in the presence of product/market diversification, the positive relationship between the breadth of technological knowledge and technology diversity is stronger. Implications for research and practice are also discussed. [ABSTRACT FROM AUTHOR]

While intellectual capital's (IC) impact on innovation has been well‐established, increasing understanding of related contingencies would yield great benefits to both research on and the practice of innovation and IC management. With the rise of the service economy, servitization degree – i.e., the degree of relevance of service provision compared with the delivery of manufactured goods – represents an important contingency, with significant potential to shed more light on and improve the understanding of the IC‐performance relationship in the context of research and development. This paper examines how servitization moderates IC's impact on innovation performance by testing related hypotheses on a sample of 180 Spanish companies through a statistical analysis conducted through structural equation modeling based on partial least squares. The results indicate that servitization moderates the relationship between internal and external relational capital and innovation in different ways: The moderation effect is negative for internal relational capital, but positive for external relational capital, i.e., more service‐oriented companies benefit from internal collaboration and coordination to a lesser extent in their innovation endeavors, while external stakeholder communication and networks are crucial for achieving a high rate of innovation performance. The findings help develop a more fine‐grained understanding of IC's role in innovation and related firm‐ and industry‐level contingencies, as well as increase the understanding of R&D ecosystem agents. [ABSTRACT FROM AUTHOR]

This study investigates the mechanisms of intellectual capital (IC) in knowledge‐intensive research centres and universities in the Minalogic cluster of Grenoble, France. We use structural equation modelling to analyse responses from 248 PhD holders. Our results show a positive relationship among human, relational, structural, and intellectual capital outcomes. We first contribute to the early understanding of IC mechanisms in research centres and universities by conducting a quantitative empirical study, which is novel to IC. We support the relation between knowledge‐based human capital and relational alliances capital and highlight the importance of employing PhD. holders. Second, unlike past studies, we offer empirical support that (a) relational alliances capital relates to structural innovation capital and (b) knowledge‐based human capital relates to structural innovation capital. We suggest that research centres and universities should develop an alliance portfolio for innovations. Third, we uncover that structural innovation capital relates to IC outcomes, contributing to the assessment of the economic and social role of public research centres and universities. This study presents managerial implications for policymakers and practitioners engaged in research centres and universities by highlighting the importance of key components of IC. [ABSTRACT FROM AUTHOR]

This paper aims to develop a model to analyse and improve the performance of R&D activities in Italian public universities through the intellectual capital (IC) perspective. The extant literature includes several models for R&D analysis, but none quantify the link between IC and universities' research activity performance. This research attempts to fill a gap in knowledge by explicitly focusing on the relationship between IC according to its dimensions and universities' research activity performance. To achieve this aim, we develop a theoretical model and test the model using secondary data from all the Italian public universities through the structural equation modelling method. The findings show that small universities with a good level of relations with external organisations, a good level of internationalisation and solid infrastructure have a higher level of scientific productivity than larger universities that are less internationalised and invest less in infrastructure. [ABSTRACT FROM AUTHOR]

Following the knowledge-based and intellectual capital-based view of firms, where knowledge is at the center of corporate strategic management, this paper aims to examine the role of Green Intellectual Capital (GIC) in the environmental and financial dimensions of corporate performance. To do so, a methodological framework was developed to evaluate the progress of GIC and corporate environmental performance by utilizing information and data from sustainability reports. Also, the Return of Equity (ROE) indicator was used to assess corporate financial performance. The proposed methodology was applied in a sample of 80 firms to examine the mediator role of GIC in the relationship between financial and environmental performance. The findings show a positive relationship between GIC (as a result of Green Relational Capital (GRC) and Green Organizational Capital (GOC)) and financial performance (ROE), as well as a significant positive relationship between environmental performance and the components of Green Intellectual Capital. Finally, a nonlinear U-shaped relationship between environmental and financial performance is identified. [ABSTRACT FROM AUTHOR]

Despite the growing academic and policy interest in social enterprises, existing debates fail to answer how these organizations innovate without compromising their social mission. In particular, the mechanisms that assist social enterprises to innovate in line with their mission have been overlooked in the social enterprise literature. Through an empirical study of four social enterprises in Scotland, UK, we focus on Design Thinking and show that, through stimulating the engagement of diverse stakeholders, generating organizational knowledge and challenging traditional power dynamics, Design Thinking assists social enterprises in inducing missionaligned innovation. Through the lens of Intellectual Capital theory, our article shows the applicability of Design Thinking in the field of social entrepreneurship, and draws implications for policy and practice. [ABSTRACT FROM AUTHOR]

Copyright of Environmental & Social Management Journal / Revista de Gestão Social e Ambiental is the property of Environmental & Social Management Journal and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This study delves into the interconnections among corporate social responsibility, green intellectual capital, green ambidextrous innovation, and sustainable performance, particularly in the context of Industry 4.0 and sustainability. A questionnaire-based survey was conducted, and a sample of 317 small and medium enterprises was collected. Using Partial Least Squares Structural Equation Modeling in Smart-PLS v4, the findings reveal a significant relationship between corporate social responsibility and sustainable performance, with green intellectual capital and green ambidextrous innovation serving as mediating factors. Moreover, the study highlights the moderating role of Industry 4.0 among green intellectual capital and green ambidextrous innovation with sustainable performance. These findings may guide the managers in designing and implementing CSR strategies beyond compliance and contributing to competitive advantage through green intellectual capital and green ambidextrous innovation for business success in the era of Industry 4.0. [ABSTRACT FROM AUTHOR]

AI ethics is proposed, by the Big Tech companies which lead AI research and development, as the cure for diverse social problems posed by the commercialization of data-intensive technologies. It aims to reconcile capitalist AI production with ethics. However, AI ethics is itself now the subject of wide criticism; most notably, it is accused of being no more than "ethics washing" a cynical means of dissimulation for Big Tech, while it continues its business operations unchanged. This paper aims to critically assess, and go beyond the ethics washing thesis. I argue that AI ethics is indeed ethics washing, but not only that. It has a more significant economic function for Big Tech. To make this argument I draw on the theory of intellectual monopoly capital. I argue that ethics washing is better understood as a subordinated innovation network: a dispersed network of contributors beyond Big Tech's formal employment whose research is indirectly planned by Big Tech, which also appropriates its results. These results are not intended to render AI more ethical, but rather to advance the business processes of data-intensive capital. Because the parameters of AI ethics are indirectly set in advance by Big tech, the ostensible goal that AI ethics sets for itself—to resolve the contradiction between business and ethics—is in fact insoluble. I demonstrate this via an analysis of the latest trend in AI ethics: the operationalization of ethical principles. [ABSTRACT FROM AUTHOR]

Copyright of Environmental & Social Management Journal / Revista de Gestão Social e Ambiental is the property of Environmental & Social Management Journal and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Purpose: The purpose of this paper is to examine and compare the trend of intellectual capital disclosures (ICD) of Islamic banks under the International Financial Reporting Standards (IFRS) and Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) regimes over a seven-year period (2012–2018). Design/methodology/approach: A self-developed checklist was developed to measure the extent of ICD practices of Islamic banks in both regimes. Findings: The results revealed a moderate increase in ICD practices over the period of the study. However, there is no significant difference in ICD between the two financial reporting regimes i.e. IFRS and AAOIFI-based banks. In fact, most of the IFRS-based banks have better ICD than AAOIFI-based banks throughout the analysis period. This study contributed to the ICD literature by introducing Shariah capital as a new category of information to disclose besides the common disclosure on human capital, relational and structural related information by the Islamic banks. Practical implications: It is important for Islamic banks to distinguish themselves from conventional banks and ICD can be a conduit to show their uniqueness. The introduction of Shariah capital in this study reflects the main objective of Islamic bank's existence, and it should become an important element in ICD. In fact, some form of guidelines or policy by regulating agencies could facilitate the ICD by Islamic banks and reflect the truth about their ability to capitalize on Intellectual capital and disclose about these practices to their stakeholders. Originality/value: The introduction of Shariah capital as a new component to the existing components (i.e. human capital, structural capital and relational capital) of intellectual capital brings a new perspective to the research on ICD of Islamic banks. This paper further contributes to the scarce evidence of ICD of Islamic banks globally. [ABSTRACT FROM AUTHOR]

In today's knowledge-driven economy, organizations compete through their intellectual capital (IC). However, effectively leveraging IC requires robust management control systems (MCS) and sound management accounting (MA) practices. Despite theoretical arguments, empirical evidence on the interplay between these elements and their combined impact on performance remains limited. This study addresses this gap by investigating how MCS and MA influence IC development and how IC subsequently affects business performance within Saudi Arabian companies. Data were collected through a questionnaire survey sent to diverse manufacturing and service companies and analyzed using structural equation modeling with AMOS software. Findings reveal that comprehensive MCS drives increased use of MA tools, both contributing to IC development, although MCS's influence operates indirectly through MA. Importantly, this study provides strong empirical support for the positive and significant impact of IC on business performance. Interestingly, IC fully mediates the relationships between MCS/MA and performance, suggesting that the direct effects of these practices lack independent influence. These findings underscore the critical role of aligning MCS and MA with IC components. By establishing processes, systems, and environments that foster knowledge creation, information networks, organizational learning, and capabilities, companies can unlock the full potential of IC for improved performance. This study offers valuable insights for managers seeking to optimize their control and accounting practices to build a strong foundation for sustainable competitive advantage through enhanced intellectual capital. [ABSTRACT FROM AUTHOR]

Information security (infosec) breaches are becoming increasingly common, putting businesses at risk. These could have a long-term impact on the financial performance and, consequently, publicly traded firms' market value (MV). Despite its significance, prior research has concentrated mainly on the short-term effects of breached firms' MV. In addition, a paucity of literature explores what can be done to mitigate the negative impact on MV of breached firms. Employing a novel method of 'one-to-one matching,' this study's primary objective is to examine the long-term effect of infosec breaches on the MV of breached firms. Furthermore, in today's knowledge-based economy, a lack of efficient intellectual capital (IC) that results in effective infosec risk mitigation strategies in the event of an infosec breach may amplify the loss of market value for breached firms. Hence, this research establishes a knowledge management indicator based on 'Value-Added Intellectual Capital' (VAIC™) to reflect firms' infosec risk management and resiliency. Thus, the secondary objective of this research is to examine the moderating influence of VAIC on the relationship between infosec breaches and the long-term MV of breached firms. Specifically, we envision how the firm's efficiency in IC, which encompasses human capital efficiency, structural capital efficiency, and capital employed efficiency, mitigates this effect. A long-term examination of 220 infosec breaches demonstrated a significant negative impact on the MV of breached firms within 1 year of the breach and from 1 year prior to 2 years after the breach. However, firms with a higher level of IC will experience a less severe negative impact on MVs. In addition, firms with greater human and structural capital efficiencies are anticipated to recover from information security breaches more rapidly. The study is anticipated to greatly assist investors, managers, and scholars comprehend the long-term relationship between security breaches and firms' MV. In addition, managers are expected to be provided with sophisticated information that enables them to create and expose their firms' IC to investors to represent efficient infosec-risk management and resilience practices. [ABSTRACT FROM AUTHOR]

Copyright of Arab Journal for Scientific Publishing is the property of Research & Development of Human Recourses Center (REMAH) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

India's knowledge economy thrives on innovation, but financing such ventures requires alternatives to traditional tangible asset-based collateral. This paper explores the potential of intellectual property (IP) as a viable option. While challenges in valuation and enforcement exist, IP holds significant value. It is argued that IP acts as a two-pronged signal for lenders. Strong IP portfolios indicate a borrower's creditworthiness, while the potential loss of valuable IP discourages defaults. However, India's regulatory framework presents hurdles. Streamlining legal procedures, empowering financial institutions to assess IP value, and establishing centralised registries for recording security interests are crucial first steps. Risk mitigation strategies are equally important. Government-backed risk-sharing programmes and promoting IP insurance can incentivise banks and protect all parties. Finally, educating businesses about IP financing opportunities unlocks this avenue for securing funding. By addressing these challenges, India can create a robust environment for IP-based collateral, thereby fuelling economic growth and technological progress. [ABSTRACT FROM AUTHOR]

This research aims to analyze the effect of Islamicity Performance Index and intellectual capital on financial performance in Islamic banks moderated by Shariah supervisory board. The research used 168 sample data from 36 companies consisting of Sharia Bank (BUS) and Sharia enterprise unit (UUS) registered by Otoritas Jasa Keuangan in 2018-2022. The analysis technique used is multiple linear regression analysis with STATA version 17, as a tool. The result concluded profit sharing ratio, zakat performance ratio, Islamic income vs non-Islamic income ratio, and intellectual capital do not affect financial performance. Meanwhile, an equitable distribution ratio has a positive effect on financial performance. The Sharia supervisory board does not strengthen the effects of the profit sharing ratio, zakat performance ratio, and Islamic income vs non-Islamic income ratio. However, the Shariah supervisory board strengthens the effect of equitable distribution ratio and intellectual capital on financial performance. The research contributes to developing new insight into the recent phenomena and the novelty of variables. Research limitations are only using 4 of the 7 Islamicity Performance Index proxies, the object is only in the Indonesian region, and the literature on Sharia supervisory boards is limited. [ABSTRACT FROM AUTHOR]

Purpose: This study explores the use and perceptions of scholarly journal ranking lists in the management field based on stakeholders' lived experience. Design/methodology/approach: The results are based on a survey of 463 active knowledge management and intellectual capital researchers. Findings: Journal ranking lists have become an integral part of contemporary management academia: 33% and 37% of institutions and individual scholars employ journal ranking lists, respectively. The Australian Business Deans Council (ABDC) Journal Quality List and the UK Academic Journal Guide (AJG) by the Chartered Association of Business Schools (CABS) are the most frequently used national lists, and their influence has spread far beyond the national borders. Some institutions and individuals create their own journal rankings. Practical implications: Management researchers employ journal ranking lists under two conditions: mandatory and voluntary. The forced mode of use is necessary to comply with institutional pressure that restrains the choice of target outlets. At the same time, researchers willingly consult ranking lists to advance their personal career, maximize their research exposure, learn about the relative standing of unfamiliar journals, and direct their students. Scholars, academic administrators, and policymakers should realize that journal ranking lists may serve as a useful tool when used appropriately, in particular when individuals themselves decide how and for what purpose to employ them to inform their research practices. Originality/value: The findings reveal a journal ranking lists paradox: management researchers are aware of the limitations of ranking lists and their deleterious impact on scientific progress; however, they generally find journal ranking lists to be useful and employ them. [ABSTRACT FROM AUTHOR]

Today, there is a paradigm shift from traditional competitiveness to green competitiveness. This change forces organizations to change their strategies. Organizations that leave the traditional understanding start to develop green strategies. Businesses that establish environmental strategies which their competitors are unable to replicate can gain a sustainable competitive advantage and ultimately profit in the long term. Thus, organizations gain competitive advantage through green intellectual capital. The main purpose of this study is to conduct a content analysis of the green intellectual capital elements of the enterprises in the BIST Sustainability 25 Index. The companies included in this index are those with high overall sustainability scores and transparently disclose information on their social, environmental and managerial performance to the public. Another objective of the study is to create a conceptual framework for the concept of green intellectual capital and to systematically analyze the studies on the concept in the literature. According to the results of the study, it is concluded that the enterprises in the index disclose their activities related to green structural capital and green relational capital, which are green intellectual capital dimensions, more than green human capital. [ABSTRACT FROM AUTHOR]

Purpose: This study explores the relationship between intellectual capital and innovation in small and micro enterprises (SMEs) and analyses the mediating effect of dynamic ability on this relationship. Design/methodology/approach: This study used a questionnaire survey to obtain research data on intellectual capital and innovation in 290 SMEs in the Jiangsu and Shandong provinces of China. The impact of intellectual capital on the innovation of SMEs is tested using hierarchical regression analysis in SPSS 22.0. The effect of intellectual capital on the innovation of these enterprises was examined using the SPSS PROCESS macro version 3.3. Findings: The findings reveal that intellectual capital not only directly promotes innovation inputs, patent applications, and innovation income but also indirectly fosters innovation by enhancing dynamic capabilities. Originality/value: This study not only deepens the understanding of intellectual capital and its role in SME innovation but also further elucidates the intermediary role of dynamic capabilities and the differences in the impact of various dimensions of intellectual capital on innovation. Theoretically, it provides new evidence for the application of intellectual capital theory in the field of innovation research. Practically, it provides empirical evidence to further harness the role of intellectual capital in driving innovation in SMEs. [ABSTRACT FROM AUTHOR]

Purpose: This study constructs an efficiency evaluation framework for assessing the human, structural and relational capital in the semiconductor industry of Taiwan. Furthermore, we analyze whether there are significant differences in efficiency across different levels concerning the industry supply chain (upstream, midstream and downstream), employee service tenure, capital scale and company establishment years. Design/methodology/approach: This study focuses on Taiwanese semiconductor companies, utilizing data sourced from the Taiwan Economic Journal (TEJ) Database for the period spanning 2017 to 2021, encompassing a total of five years. Due to the nondisclosure of intangible asset values by all companies, an effort was made to ensure a comparable baseline by excluding companies with incomplete or missing data. Finally, empirical analysis was conducted on a sample of 64 companies using the dynamic network data envelopment analysis method. Findings: (1) Overall efficiency demonstrates structural capital as the most prominent, followed by relational capital, while human capital shows relatively poorer efficiency. (2) To enhance the efficiency of intellectual capital, priority should be given to improving the efficiency of outputs related to intellectual property rights such as patents. (3) The midstream segment exhibits the best efficiency in both structural and relational capital. (4) Companies with longer employee service tenures exhibit superior efficiency in human capital in the long run. (5) Companies with extended establishment years and larger capital scales demonstrate superior efficiency in both human and structural capital. Originality/value: Reflecting on past literature, scholars have primarily focused on the relationship between intellectual capital and firm efficiency, often emphasizing the overall efficiency of intellectual capital. However, within organizations, human capital, structural capital, and relational capital are interrelated. This study, for the first time, assesses the efficiency of these three components within an organization. The research addresses the challenges in analyzing the efficiency of intellectual capital and introduces a highly contemporary approach – dynamic network data envelopment analysis (DNDEA). Using the semiconductor industry in Taiwan as a case study, this paper conducts empirical analysis in a captivating and worthy industry. Therefore, the ideas presented in this paper are original. [ABSTRACT FROM AUTHOR]

Purpose: The objective of this study aims to investigate the manner in which Human Resource Practices (HRP), leadership, and intellectual capital contribute to organisational agility within the healthcare sector, and to assess how this agility influences overall organisational performance. Design/methodology/approach: This research was undertaken within healthcare organisations situated in the United Arab Emirates (UAE). The study sample comprised of 275 participants, and the distribution of the sample across various classifications closely mirrored that of the larger population. To assess the formulated hypotheses, the research utilized Partial Least Squares Structural Equation Modeling (PLS-SEM) software. Findings: Results confirmed the proposed framework and uncovered the significance of HRP, leadership and intellectual capital on organisational agility and organisational performance in a dynamic environment like hospitals. Originality/value: This study demonstrates originality by investigating hospital responsiveness within a highly dynamic context necessitating agility from both managerial and non-technical perspectives. Additionally, it explores the impact of HRP, leadership, and intellectual capital on organisational agility, along with its repercussions for overall organisational performance. [ABSTRACT FROM AUTHOR]

Purpose: The study aims to analyze how the characteristics of intellectual capital (IC) facilitate green entrepreneurship development in the context of ecology, environment and sustainability. Specifically, the evolution of IC and green entrepreneurship was explored through a systematic review, including the relationships and interactions between human, structural and relational capital and green entrepreneurship. Design/methodology/approach: Meticulously combing the Web of Science Core Collection, the researcher conducted a bibliometric analysis of 800 English-language articles from 2002 to 2023. Employing co-word analysis and visualization, the literature on IC and green entrepreneurship was synthesized and systematized, exploring core topics, knowledge architectures and their evolutionary trajectories. Findings: The IC elements such as human, structural and relational capital interact with green entrepreneurship; IC enhances the innovation and competitiveness of green entrepreneurship, while green entrepreneurship orientation influences the accumulation and reshaping of IC. The flow of IC impacts the establishment of green start-ups and the emergence of green industries, promoting sustainable growth. Originality/value: The dynamic interplay between IC and green entrepreneurship is marked by intricate relationships and diverse attributes. Currently, no comprehensive theoretical model has been established to address the complexities intrinsic to this study. The evidence suggests that the green entrepreneurial orientation influences corporate initiatives to bolster human and structural capital, with structural capital serving as both a constraint and catalyst for human capital. The paper presents an embryonic framework of IC for green entrepreneurship, highlighting its critical role in the aggregation and reconfiguration of IC or venture creation and industry evolution. This contributes to a more profound understanding of IC in entrepreneurial contexts, providing a basis for future research and practical strategy. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to examine the relationship between different dimensions of intellectual capital and industrial companies' financial performance. In addition, this paper aims to examine the role of organisational ambidexterity in mediating this relationship. Design/methodology/approach: This paper adopted a quantitative method using a previously validated questionnaire. The questionnaire copies have been distributed to accountants and accounting managers in the context of industrial companies. Findings: Findings indicate that there is a positive correlation between all dimensions of intellectual capital and organisational ambidexterity. Furthermore, the connection between intellectual capital dimensions and financial performance is notably positive when it comes to relational capital. Additionally, it was established that the various dimensions of capital and financial performance are interconnected through the intermediary influence of organisational ambidexterity. Originality/value: This paper provides important contributions to managers, policymakers and stakeholders. Jordanian industrial companies must improve the quality of their work by enhancing levels of intellectual capital and organisational ambidexterity that leads to improving the financial performance of companies. Additionally, managers should identify and capitalise on the benefits of other intangible assets and understand more about how to increase the use level of other intangible assets. [ABSTRACT FROM AUTHOR]

Purpose: This study utilizes social exchange theory to investigate the relationship between green intellectual capital and employee environmental citizenship behavior through serial mediation of organizational agility and employee green creativity. Design/methodology/approach: This study uses a multi-level and multi-wave dataset of 425 employees and 70 managers nested within 35 manufacturing firms. The authors followed a 2-2-1-1 research framework in which organizational green intellectual capital (a level 2 variable) influenced employee environmental citizenship behavior (a level 1 outcome variable), which was then mediated by organizational agility (a level 2 variable) and employee green creativity (a level 1 variable). This study used Jamovi for hypotheses testing. Findings: The findings suggest a positive relationship between green intellectual capital and organizational agility, leading positively to employee environmental citizenship behavior and employee green creativity. It indicates that green intellectual capital positively relates to employee environmental citizenship behavior via serial mediation effects of organizational agility and employee green creativity. Practical implications: This study provides valuable insights for manufacturing firms and policymakers. The study encourages environmental conservation and restoration efforts by individuals and organizations, supporting initiatives to protect the environment. Findings may help manufacturing firms and policymakers towards mitigating environmental harm to achieve their sustainability objectives. Originality/value: This study enhances our understanding of the link between green intellectual capital and employee environmental citizenship behavior through indirect path of organizational agility and employee green creativity. [ABSTRACT FROM AUTHOR]

This study aims to examine the relationship between intellectual capital and value creation in Small and Medium Enterprises (SMEs) companies by exploring the role of innovation orientation and innovation finance capital as mediator variables. This is important to do because in this era of globalization, intellectual capital (IC) is a crucial aspect that must be owned by companies. This is because the existence of IC can improve company performance and be able to compete in an increasingly competitive industry. The sample consisted of 137 participants obtained through a survey study using a path analysis regression model with IMB SPSS to test the research hypothesis. Empirical results show that intellectual capital and innovation have a significant and positive effect on SME value creation. This research enlightens SMEs and the domain of government principles on SME operations and systems. Government and organizational leaders need to improve control and promote close relationships among SMEs. This research can be a reference regarding the influence relationship between intellectual capital and value creation in SMEs. Value creation for SMEs is important to study so that management has input for improving performance, both in terms of products, services, and financial management. [ABSTRACT FROM AUTHOR]

Intellectual capital (IC) is an intangible asset that is based on knowledge, information & innovation. It functions to improve firm performance and competitive advantage, and VAIC is a method used to measure IC performance. Therefore, this study aimed to determine the impact of IC performance on Profitability (ROA & ROE), using firm size and CAR as pseudo-moderating variables. The sample consisted of 24 conventional BPD-SI, and the data were collated from publication reports for the 2015-2021 period, with SEM-PLS used as a data analysis tool. The results showed that VAIC has a significant effect on profitability, although firm size cannot moderate the impact of VAIC on profitability. As an independent variable, firm size has a significant negative effect on profitability. Significantly and negatively, CAR can moderate the effect of VAIC on profitability, although as an independent variable, CAR has no significant effect on profitability. [ABSTRACT FROM AUTHOR]

In the business world, innovation phases and activities require employee actions in the form of targeted work behavior for the development of new useful objects, because innovation correlates with the involvement of individual factors. Improving a company's performance is crucial if it is to remain competitive and exist over the long term, and this includes the role of intellectual capital. The purpose of this study is to provide an explanation of the connection between intellectual capital, innovative at work, and organization performance. Qualitative research methods were used for this investigation. Listening for and capturing pertinent information is one method of data collection used in preparation for analysis steps such data reduction, data display, and conclusion drawing. This research shows that by synchronizing their intellectual capital and innovative work behavior, firms may achieve the high levels of performance they require. Any sort of intellectual capital that can be used as new business ideas has the potential to boost that company's bottom line. In order to obtain an edge in the market, it is essential to properly manage your intellectual capital. It is hoped that the findings of this study will serve as a point of departure for future studies that contribute to the growth and improvement of scientific knowledge. [ABSTRACT FROM AUTHOR]

In the era of globalization and increasingly fierce competition, companies are required to increase their competitiveness by optimally utilizing the assets they own, one of the assets that is increasingly important for companies is intellectual capital. The purpose of this study is to examine whether intellectual capital affects stock returns through financial performance, which has the aim of knowing the influence of intellectual capital on financial performance, the influence of intellectual capital on stock returns, the effect of stock returns on financial performance, and whether or not financial performance mediates the relationship between intellectual capital and stock returns. A multiple linear regression analysis model with path analysis is an analysis method used in this study that aims to test whether there is a direct or indirect influence between independent, dependent, and intervening variables. Data testing tool using SPPS24 software. The population object in this study is companies listed on the IDX Indexes LQ45 for the 2018-2022 period; with the purposive sampling method, the samples collected are 33 companies with a total of 45 companies' observation data. The results showed that intellectual capital affects financial performance. These results show that the effect of financial performance on stock returns is statistically significant. The indirect influence of the statistical analysis results is greater than the direct influence of intellectual capital on stock returns. Thus, financial performance mediates the influence of intellectual capital on stock returns. This result explains that the company must utilize and maintain intellectual capital, and sound financial performance affects the stock returns received by investors, which later show good company value. Companies must utilize and maintain their intellectual capital because good financial performance, which results from the utilization of intellectual capital, will increase stock returns and reflect good company value in the eyes of investors. [ABSTRACT FROM AUTHOR]

The rapid development of many industries in the world has resulted in environmental damage due to excessive use and exploitation of natural resources. As a result, there is a decline in environmental quality resulting in global warming, ozone depletion, pollution, and acid rain. The impact of environmental conventions in the world Montreal Convention, Kyoto Protocol, Ban on the Use of Certain Hazardous Materials and increasing consumer environmentalism can change the context of competition in industries around the world. This study aims to examine the effect of Green Intellectual Capital, CEO Characteristic, Free Cash Flow on Prudence moderated by Environmental Performance. This study took the research population in the energy sector companies listed on the Indonesia Stock Exchange for the period 2019-2023. The type of data used in this study is secondary data in the form of financial reports of companies that are used as samples. The research method used in this study is a quantitative research method. The sample was selected using the purposive sampling method. For hypothesis testing, this study uses multiple linear regression analysis. Based on the results of this study, it shows that Green Intellectual Capital, Busy Director, and Free Cash Flow have an effect on prudence but CEO Tenure has no effect on Prudence. Environmental Performance strengthens the influence of Green Intellectual Capital, Busy Director, and Free Cash Flow on prudence and Environmental Performance strengthens the influence of CEO Tenure on prudence [ABSTRACT FROM AUTHOR]

This study aims to analyze the impact of intellectual capital on the financial performance of companies in Indonesia, considering the moderating effects of corporate reputation as presented by Fortune 100 Indonesia list. Intellectual capital, which includes employee capital and structural capital, is considered an important asset that can enhance a company's financial performance. The study uses secondary data from the annual reports of companies listed on the Fortune 100 and Indonesia Stock Exchange for the period of 2020 to 2022. The analysis method employed is data panel regression analysis, and purposive sampling is used in forming the sample. The results of regression analysis shows support for the significant impact of intellectual capital towards financial performance, urging Indonesian firms to maintain their intellectual capital well. On the other hand, firm size may also be inspected as independent variable instead of moderator. [ABSTRACT FROM AUTHOR]

This study aims to explain the effect of audit committees, independent commissioners, company size, and intellectual capital on financial performance proxied by return on assets (ROA) in State-Owned Enterprises (BUMN) companies listed on the Indonesia Stock Exchange (IDX) in 2020-2022. The population used is all BUMN companies listed on the IDX in 2020-2022. Sampling was selected using purposive sampling method, in order to produce samples that match the research criteria. The research sample amounted to 15 companies with a period of 3 years to 45 total samples. The data collection technique was carried out using the documentation method in the form of annual reports for the 2020-2022 period obtained from the IDX and the company's official website. The data collected was analyzed with multiple linear regression using SPSS 26. The results of this study indicate that the audit committee variable has a significant value of 0.000 and a t value of 5.360, the independent commissioner variable has a significant value of 0.670 and a t value of 0.430, the company size variable has a significant value of 0.000 and a t value of -7.375, and the intellectual capital variable has a significant value of 0.022 and a t value of -2.375, so that the only accepted hypothesis is H1, namely, the audit committee affects financial performance and other hypotheses are rejected. The audit committee, independent commissioners, company size, and intellectual capital have an influence of 61.1%, while the rest with a value of 38.9% can be influenced by other variables that are not in this research model. Audit committee variables affect financial performance, independent commissioners have no effect on financial performance, while company size and intellectual capital have a negative effect on financial performance. Future researchers are expected to add other variables besides the variables in this study and can use other more accurate measurement methods. [ABSTRACT FROM AUTHOR]

Purpose: The aim of this study is to analyse the factors that contribute to the disclosure of relational liabilities (RLs) of the US companies. Design/methodology/approach: The study uses content analysis to examine the disclosure of RLs in annual reports of the US companies listed on the Nasdaq-100 index from 2013 to 2015. Findings: The study finds a positive correlation between the disclosure of RLs and gender diversity of the board of directors as well as the education level of the CEO. By contrast, the disclosure of RLs is negatively associated with the age of the CEO. Companies in knowledge-intensive industries also tend to disclose more information about their RLs than those in other industries. Originality/value: This study focuses on the determinants of RLs, whereas previous research has mainly examined the positive impact of voluntary disclosure of intellectual capital on financial performance. The main objective of this study is to shed light on the factors that influence the disclosure of RLs. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of the present paper is to identify and evaluate the role of human capital in creating technology entrepreneurship within organizations operating in entirely new circumstances. Design/methodology/approach: In this article the qualitative method was used. Case studies of three photonics enterprises were evaluated. They are the top firms in this part of the hightechnology sector. The employees of these firms have core competences and higher education degrees. Many of them are former scientists. Findings: The Covid pandemic has had a certain impact on disrupting the operation of hightech companies’ supply chains. On the other hand, however, the threat of an international armed conflict caused by the aggression of the Russian Federation against Ukraine resulted in many competitors leaving Russia and Ukraine, which creates an opportunity for the studied companies to develop the "liberated market area= and, consequently, to expand into new markets. Originality/value: Unexpected events like the COVID-19 pandemic, conventional armed conflict may constitute a special opportunity in the context of developing technology entrepreneurship within an organization. [ABSTRACT FROM AUTHOR]

Purpose: In the pursuit of competitive advantage, an increasing number of firms are adopting open innovation (OI) strategies. However, previous studies have often overlooked the role of strategic human resource management (SHRM) in promoting OI. This study aims to fill this gap by examining how SHRM impacts OI through the mediating factors of intellectual capital (IC) and supply chain integration (SCI). This research sheds light on the critical interplay between SHRM, IC and SCI in driving OI success. The findings underscore the importance of adopting a comprehensive and integrated approach to OI that encompasses both resources and dynamic capabilities. Design/methodology/approach: By integrating resource-based view with the dynamic capability perspective, the hypotheses were tested with a survey sample of 136 Chinese manufacture firms using hierarchical regression and bootstrap method. Findings: The results show that SHRM has a positive effect on OI, and both IC and SCI are partial mediators of the relationship between SHRM and OI. In addition, the chain mediation effect of "SHRM-IC-SCI-OI" has further been verified. Originality/value: This study uncovers the "black box" between SHRM and OI, and responds to the call for strengthening research on the relationship between SHRM and OI. The study indicates that firms should implement HR practices, including extensive training, team reward and internal promotion to promote the implementation of OI strategy. [ABSTRACT FROM AUTHOR]