International Journal of Learning and Intellectual Capital最新文献

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Towards a qualitative understanding of intellectual capital in Ethiopian small and medium enterprises 对埃塞俄比亚中小企业智力资本的定性理解
International Journal of Learning and Intellectual Capital Pub Date : 2023-01-01 DOI: 10.1504/ijlic.2023.133229
Cherinet Boke Chakiso
{"title":"Towards a qualitative understanding of intellectual capital in Ethiopian small and medium enterprises","authors":"Cherinet Boke Chakiso","doi":"10.1504/ijlic.2023.133229","DOIUrl":"https://doi.org/10.1504/ijlic.2023.133229","url":null,"abstract":"","PeriodicalId":35448,"journal":{"name":"International Journal of Learning and Intellectual Capital","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134888669","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The impact of intellectual capital on financial performance of commercial banks: the mediating role of competitive advantage 智力资本对商业银行财务绩效的影响:竞争优势的中介作用
International Journal of Learning and Intellectual Capital Pub Date : 2023-01-01 DOI: 10.1504/ijlic.2023.127697
Mohammad Suleiman Awwad, Ali Muhammad Qtaishat
{"title":"The impact of intellectual capital on financial performance of commercial banks: the mediating role of competitive advantage","authors":"Mohammad Suleiman Awwad, Ali Muhammad Qtaishat","doi":"10.1504/ijlic.2023.127697","DOIUrl":"https://doi.org/10.1504/ijlic.2023.127697","url":null,"abstract":"The purpose of this study is to investigate the impact of intellectual capital on the financial performance of Jordanian commercial banks and the mediating role of competitive advantage. The value-added intellectual coefficient (VAICTM) model was used to measure intellectual capital; asset utilisation ratio to measure competitive advantage; and return on assets to measure commercial banks' performance. This empirical research was conducted using panel data from the financial reports of 13 Jordanian commercial banks listed on the Amman Stock Exchange for the period 2009-2018. Data analysis was achieved using STATA 15. The findings indicate that intellectual capital and competitive advantage positively impact the financial performance of commercial banks. Also, competitive advantage mediates the relationship between intellectual capital and financial performance. In this context, intellectual capital plays a significant role in creating value for a firm's stakeholders and developing a competitive advantage that enables the firm to face the increasing competition, especially in the banking sector.","PeriodicalId":35448,"journal":{"name":"International Journal of Learning and Intellectual Capital","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134956436","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Assessing the market value effects of intellectual capital disclosure: insights from New Zealand 评估智力资本披露的市场价值效应:来自新西兰的见解
International Journal of Learning and Intellectual Capital Pub Date : 2023-01-01 DOI: 10.1504/ijlic.2023.10059422
Wei Chong Choo, Abdul Rashid Abdullah, Jun Hwa Cheah, Zeinab Abdolzahraei
{"title":"Assessing the market value effects of intellectual capital disclosure: insights from New Zealand","authors":"Wei Chong Choo, Abdul Rashid Abdullah, Jun Hwa Cheah, Zeinab Abdolzahraei","doi":"10.1504/ijlic.2023.10059422","DOIUrl":"https://doi.org/10.1504/ijlic.2023.10059422","url":null,"abstract":"","PeriodicalId":35448,"journal":{"name":"International Journal of Learning and Intellectual Capital","volume":"125 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135799953","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The influence of intellectual capital on the financial performance of European professional football clubs 智力资本对欧洲职业足球俱乐部财务绩效的影响
International Journal of Learning and Intellectual Capital Pub Date : 2023-01-01 DOI: 10.1504/ijlic.2023.10059797
Angela C. Macedo, Ricardo V. Costa, Nuno Verónico
{"title":"The influence of intellectual capital on the financial performance of European professional football clubs","authors":"Angela C. Macedo, Ricardo V. Costa, Nuno Verónico","doi":"10.1504/ijlic.2023.10059797","DOIUrl":"https://doi.org/10.1504/ijlic.2023.10059797","url":null,"abstract":"","PeriodicalId":35448,"journal":{"name":"International Journal of Learning and Intellectual Capital","volume":"96 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136306027","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Revalidation of Super’s career stage model with respect to service industry 服务业对Super职业生涯阶段模型的再验证
IF 2.2
International Journal of Learning and Intellectual Capital Pub Date : 2023-01-01 DOI: 10.1504/ijlic.2023.10057011
Amit Jain, Abhineet Saxena, Akanksha Bhardwaj, Amita Chourasiya
{"title":"Revalidation of Super’s career stage model with respect to service industry","authors":"Amit Jain, Abhineet Saxena, Akanksha Bhardwaj, Amita Chourasiya","doi":"10.1504/ijlic.2023.10057011","DOIUrl":"https://doi.org/10.1504/ijlic.2023.10057011","url":null,"abstract":"","PeriodicalId":35448,"journal":{"name":"International Journal of Learning and Intellectual Capital","volume":"1 1","pages":""},"PeriodicalIF":2.2,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66664557","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
A study of determinants of human resource accounting and its disclosure practices: evidence from Indian listed companies 人力资源会计的决定因素及其披露实践研究:来自印度上市公司的证据
IF 2.2
International Journal of Learning and Intellectual Capital Pub Date : 2023-01-01 DOI: 10.1504/ijlic.2023.133226
Shiran Khan, Nuk Sherwani, Mohd Atif, Alam Ahmad
{"title":"A study of determinants of human resource accounting and its disclosure practices: evidence from Indian listed companies","authors":"Shiran Khan, Nuk Sherwani, Mohd Atif, Alam Ahmad","doi":"10.1504/ijlic.2023.133226","DOIUrl":"https://doi.org/10.1504/ijlic.2023.133226","url":null,"abstract":"","PeriodicalId":35448,"journal":{"name":"International Journal of Learning and Intellectual Capital","volume":"1 1","pages":""},"PeriodicalIF":2.2,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66664624","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Is intellectual capital related to telecommunications industry financial performance during COVID-19 在2019冠状病毒病疫情期间,智力资本与电信行业财务绩效相关吗
IF 2.2
International Journal of Learning and Intellectual Capital Pub Date : 2023-01-01 DOI: 10.1504/ijlic.2023.10049256
A. Rahayu, Afdol Muftiasa, L. Wibowo
{"title":"Is intellectual capital related to telecommunications industry financial performance during COVID-19","authors":"A. Rahayu, Afdol Muftiasa, L. Wibowo","doi":"10.1504/ijlic.2023.10049256","DOIUrl":"https://doi.org/10.1504/ijlic.2023.10049256","url":null,"abstract":"This study aims to examine the influence of intellectual capital on the financial performance of the telecommunications industry during the COVID-19 pandemic. The population includes the telecommunications companies listed on the Indonesia Stock Exchange in 2019-2020. Moreover, the intellectual capital performance was measured by the value-added intellectual capital coefficient (VAIC (TM)) approach while the model was developed and hypotheses tested using linear regression analysis. The results showed that intellectual capital has a positive and significant effect on return on assets and return on equity but has no influence on earning per share. Recommendations are later made for researchers and practitioners.","PeriodicalId":35448,"journal":{"name":"International Journal of Learning and Intellectual Capital","volume":"1 1","pages":""},"PeriodicalIF":2.2,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66664217","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The effects of emerging market traits on the relationship between intangible assets and company performance: evidence from a multilevel model 新兴市场特征对无形资产与公司绩效关系的影响:来自多层次模型的证据
IF 2.2
International Journal of Learning and Intellectual Capital Pub Date : 2023-01-01 DOI: 10.1504/ijlic.2023.10054792
Luis Ugarelli, R. Hopkins
{"title":"The effects of emerging market traits on the relationship between intangible assets and company performance: evidence from a multilevel model","authors":"Luis Ugarelli, R. Hopkins","doi":"10.1504/ijlic.2023.10054792","DOIUrl":"https://doi.org/10.1504/ijlic.2023.10054792","url":null,"abstract":"","PeriodicalId":35448,"journal":{"name":"International Journal of Learning and Intellectual Capital","volume":"1 1","pages":""},"PeriodicalIF":2.2,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66664384","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Does intellectual capital efficiency improve bank performance and financial stability Evidence from Bangladesh. 智力资本效率能改善银行绩效和金融稳定吗?来自孟加拉国的证据。
IF 2.2
International Journal of Learning and Intellectual Capital Pub Date : 2023-01-01 DOI: 10.1504/ijlic.2023.10055421
Swadip Bhattacharjee
{"title":"Does intellectual capital efficiency improve bank performance and financial stability Evidence from Bangladesh.","authors":"Swadip Bhattacharjee","doi":"10.1504/ijlic.2023.10055421","DOIUrl":"https://doi.org/10.1504/ijlic.2023.10055421","url":null,"abstract":"","PeriodicalId":35448,"journal":{"name":"International Journal of Learning and Intellectual Capital","volume":"1 1","pages":""},"PeriodicalIF":2.2,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66664401","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The effect of human capital, employee performance on work process improvement and employee performance on work productivity on sustainable competitive advantage in Thai banks 人力资本、员工绩效对工作流程改进和员工绩效对工作生产率的影响对泰国银行可持续竞争优势的影响
IF 2.2
International Journal of Learning and Intellectual Capital Pub Date : 2023-01-01 DOI: 10.1504/ijlic.2023.10056908
Panamon Chantabutr, S. Wanarat
{"title":"The effect of human capital, employee performance on work process improvement and employee performance on work productivity on sustainable competitive advantage in Thai banks","authors":"Panamon Chantabutr, S. Wanarat","doi":"10.1504/ijlic.2023.10056908","DOIUrl":"https://doi.org/10.1504/ijlic.2023.10056908","url":null,"abstract":"","PeriodicalId":35448,"journal":{"name":"International Journal of Learning and Intellectual Capital","volume":"81 1","pages":""},"PeriodicalIF":2.2,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66664542","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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