Intangible Capital最新文献

{"title":"The impact of busy director on the relationship between intellectual capital and performance of manufacturing companies: Evidence from Indonesia","authors":"Anastasia Wijaya, C. Utama","doi":"10.3926/ic.2022","DOIUrl":"https://doi.org/10.3926/ic.2022","url":null,"abstract":"Purpose: The purpose of this study is to investigate and analyse the influence of intellectual capital on manufacturing company performance, as well as the impact of busy directors on the relationship between intellectual capital and manufacturing company performance in Indonesia.Design/methodology/approach: This study analyse secondary data from the Indonesia Stock Exchange and the official websites of manufacturing companies for the 2016-2020 period. To test the hypotheses, this study used a quantitative method with panel data regression to investigate the relationship between intellectual capital and company performance and the moderating effect of busy directors on the relationship between intellectual capital and company performance.Findings: The results show that intellectual capital has a positive effect on company performance and that busy directors enhance this effect.Research limitations/implications: Indonesian companies are characterised by concentrated ownership and lower investor protection so the result may not be generalised in other contexts.Practical implications: The public-listed Indonesian company should consider the board of commissioners with multiple directorships to strengthen the positive relationship between intellectual capital and company performance. Originality/value: This study highlights and examines the impact of the board of commissioners with multiple directorships on the relationship between intellectual capital and the financial performance of manufacturing companies in Indonesia. Therefore, this study provides a better understanding of the importance of board competency as reflected in multiple directorships that affect the relationship between intellectual capital and company performance.","PeriodicalId":45252,"journal":{"name":"Intangible Capital","volume":"71 1","pages":""},"PeriodicalIF":1.2,"publicationDate":"2023-03-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78836653","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}

{"title":"Predicting procrastination with academic performance: Towards the anticipation of a higher education problem","authors":"M. Mastrantonio, J. Pestana, Nuria Codina","doi":"10.3926/ic.2011","DOIUrl":"https://doi.org/10.3926/ic.2011","url":null,"abstract":"Purpose: With the purpose of predicting the problem of procrastination, we study how age, sex, type of studies and grade for admission to higher education influence the procrastination behavior of students.Design/methodology/approach: In a sample of 359 university students, the Pure Procrastination scale was applied, as well as data on sex, age, grade previous to join the university, grade completed and year of study (first to fourth). To identify underlying variables or factors that explain the configuration of correlations in the items of the scale used, an exploratory factor analysis was carried out (principal component analysis with Varimax normalization). Next, a multiple linear regression analysis was performed with the variables sex, age, and admission grade as independent variables and academic procrastination as the dependent variable.Findings: It has been possible to identify the variables that influence the procrastinating behavior of university students. From the identification of which students will possibly present procrastinating behaviors, the people responsible for university education will be able to implement intervention programs to deal with procrastination.Research limitations/implications: The sample is not representative of the universe of university students, although the results obtained are relevant enough to replicate the study in other university contexts. Our data could have included more instruments for collecting information, which in future studies would entail incorporating scales related to the perception of time management, motivation or self-regulation.Practical implications: Distinguishing, among university students, those who may present more procrastination tendencies will guide those responsible for the educational process of said students with respect to measures to alleviate the negative effects of procrastination through psycho-socio-educational intervention programs.Social implications: The knowledge derived from this work has practical implications for the students themselves who, in the case of being identified as a potential procrastinator, may benefit from a psycho-socio-educational intervention that will help them manage their time and reduce the discomfort derived from the procrastination.Originality/value: On the previous corpus of existing scientific knowledge, this work provides knowledge that allows optimizing, both at a public and private level, the academic, economic and social resources of university institutions in which procrastination can affect the preparation and the student performance.","PeriodicalId":45252,"journal":{"name":"Intangible Capital","volume":"41 1","pages":""},"PeriodicalIF":1.2,"publicationDate":"2023-03-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79899793","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}

{"title":"Analysis of determinants influencing the level of intelectual capital disclosure: The case of FTSE 100 entities","authors":"Martin Kucera, D. Dvorakova","doi":"10.3926/ic.2213","DOIUrl":"https://doi.org/10.3926/ic.2213","url":null,"abstract":"Purpose: The paper deals with the issue of intellectual capital (IC) and its disclosure in the financial statements of FTSE 100 entities. The paper aims to identify the determinants that influence entities to reveal IC related information and also to highlight the theoretical aspects behind such determinants, resulting in comprehensive findings. The results of the analysis can be used to understand what leads entities to make decisions in the field of non-financial disclosure.Design/methodology/approach: The research part is devoted to the analysis of the relationship between the level of IC disclosures and the analysed determinants – size, profitability and industry. To produce a comprehensive set of results, descriptive statistics are used, followed by regression and correlation analysis. The pooling OLS method is used as it has a higher predictive power than random and fixed effect methods.Findings: Based on the results of the analysis, it was concluded that the profitability measured as ROA is not a key factor of intellectual capital disclosure in the annual reports of FTSE 100 companies. From the point of view of size measured as total assets, there exists a statistically significant relationship for relational capital, which is generally tied to the company's relationships with customers, vendors, suppliers, and other significant constituents. The analysis also showed significant differences between traditional and service industry in the amount of IC information being reported for all IC categories.Originality/value: This paper focuses on the determinants influencing the level of IC reporting in a representative sample of entities from the highly active FTSE100 stock market. The paper focuses on three determinants that are frequently reported in existing research. This paper presents statistically based results on the relationships between the determinants and IC, but also between the different parts of IC (human capital, structural capital and relational capital), which provides insights into the structure of reported information on intellectual capital.","PeriodicalId":45252,"journal":{"name":"Intangible Capital","volume":"21 1","pages":""},"PeriodicalIF":1.2,"publicationDate":"2023-03-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76166449","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}

{"title":"Phychosocial factors and risks in work environments: Case study of employees of MSMEs in Medellin - Colombia","authors":"Martha Luz Benjumea Arias, J. Durán, Alejandro Valencia, Luis Atehortua, Karen Jocelyn Agudelo Cotes","doi":"10.3926/ic.1734","DOIUrl":"https://doi.org/10.3926/ic.1734","url":null,"abstract":"","PeriodicalId":45252,"journal":{"name":"Intangible Capital","volume":"92 1","pages":""},"PeriodicalIF":1.2,"publicationDate":"2023-03-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81639299","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}

{"title":"Psychological capital and entrepreneurship: A systematic literature review of a growing research agenda","authors":"Clara Margaça, José Carlos Sánchez García, Brizeida Hernández Sánchez","doi":"10.3926/ic.2196","DOIUrl":"https://doi.org/10.3926/ic.2196","url":null,"abstract":"Purpose: Psychological resources are determinant for the entrepreneur' individual performance. Psychological capital has been seen as one of the pillars of entrepreneurship and this is one of the reasons that the study of the relationship between these two constructs has become emerging. This systematic literature review contributes to a more robust and grounded understanding of this relationship.Design/methodology/approach: This systematic review used the PRISMA Protocol guidelines and the VOSviewer software for cluster analysis. The articles gathered in this article cover the annual period from 2006 to 2021 and allowed the identification and analysis of the main themes on psychological capital and entrepreneurship.Findings: The systematic analysis brought to light integrative relationships between the concepts of positive psychological capital and entrepreneurship, which allowed the construction of an overview of this spectrum of study. This resulted in four large groups of analysis that point the direction of the literature. The main contributions resulted in the presentation of principles and recent scientific ideas, which consider psychological capital as a valuable resource for entrepreneurship.Originality/value: This research provides an incisive understanding with the aim of being a starting point for deepening knowledge about the synergies of studies between psychological capital and the entrepreneurship research agenda. Finally, a set of future lines of study is also proposed.","PeriodicalId":45252,"journal":{"name":"Intangible Capital","volume":"1 1","pages":""},"PeriodicalIF":1.2,"publicationDate":"2023-03-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85492983","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}

{"title":"Job involvement and valuation of job resources: The mediating effect of satisfaction with job resources","authors":"Alfonso J. Gil, J. Cegarra-Navarro, Claudia Tobias, Claudia Marin-Malumbres","doi":"10.3926/ic.2208","DOIUrl":"https://doi.org/10.3926/ic.2208","url":null,"abstract":"Purpose: This paper has two objectives: the first, to analyse the relationship between job involvement and valuation of job resources; the second, to analyse the mediating effect of satisfaction with job resources on the relationship between job involvement and employees’ valuation of job resources.Design/methodology/approach: The survey was used as a research methodology. The participants correspond to a sample of 225 employees in Spain.Findings: The hypotheses are positively contrasted. Job involvement is positively related to valuation of job resources, and satisfaction with job resources mediates the relationship between job involvement and valuation of job resources. The results of this work indicate that the most involved employees give greater importance to job resources.Originality/value: This paper evidences the relationship between job involvement and the importance that employees attribute to job resources. Therefore, this research advances the job demands-resources model, as it suggests that employees’ high involvement in their job leads to greater involvement of resources, which is related to employees’ psychological contract.","PeriodicalId":45252,"journal":{"name":"Intangible Capital","volume":"150 1","pages":""},"PeriodicalIF":1.2,"publicationDate":"2023-03-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74271847","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}

{"title":"Teletrabajo y agotamiento emocional en el sector eléctrico colombiano. El rol mediador del compromiso afectivo y el moderador de la creatividad.","authors":"Carlos Santiago Torner","doi":"10.3926/ic.2139","DOIUrl":"https://doi.org/10.3926/ic.2139","url":null,"abstract":"Purpose: After two years during which teleworking has been a temporary obligation, the Colombian electricity sector needs to analyze the effect of this type of work on the well-being of employees.Design/Methodology/Approach: Therefore, this research aims to consider whether teleworking (independent variable) and its intensity, together with an implicit extension of the workday, emotionally exhaust (dependent variable) the members of the different organizations studied. Likewise, it is critical to know if affective commitment acts as a causal mediating process and if creativity influences and moderates the relationship between the variables studied. Consequently, a quantitative, cross-sectional, correlational-causal design is used with a sample of 448 teleworkers.Findings: Regarding the results, teleworking and its intensity reduce emotional exhaustion and increase affective commitment. Furthermore, affective commitment acts as a mediating mechanism that tends to reduce exhaustion. However, teleworking when accompanied by an excess of creative demands and a lack of assessment of employees’ resources, gradually contributes to exhaustion. Finally, the extension of the workday reduces affective commitment and increases emotional exhaustion.Research Limitations/Implications: A sector study reduces the generalization of results. Alongside, transversality restricts the accuracy of the temporal relationship between variables.Practical Implications: Developing time management skills is key in teleworking. Also, setting reasonable learning deadlines will reduce possible emotional exhaustion. Finally, leadership has a basic role in digital disconnection policies.Social implications: The perception that teleworking consolidates the work-family axis and equalizes genders is essential for companies to provide well-being in addition to being sustainable.Originality/value: This research will have an impact on immediate decision-making that the Colombian electricity sector may have. Additionally, it can be useful for other industrial segments.","PeriodicalId":45252,"journal":{"name":"Intangible Capital","volume":" 48","pages":""},"PeriodicalIF":1.2,"publicationDate":"2023-03-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72382109","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}

{"title":"Immigrant entrepreneurship and gender dimensions: A systematic review","authors":"Imran Sarihasan, K. Dajnoki, Main Al-Dalahmeh","doi":"10.3926/ic.2079","DOIUrl":"https://doi.org/10.3926/ic.2079","url":null,"abstract":"Purpose: This paper discusses whether the gender dimension of immigrants influences their entrepreneurial activities in host societies. Human capital theory, social capital theory, and disadvantage theory are used to explore immigrant entrepreneurship and its understanding as a migration research field worthy of more attention.Design/methodology/approach: Based on the systematic analysis of literature and peer-reviewed papers, a comprehensive analytical framework was developed. This framework is provided with an overview to discover the 20 articles written between 2000 and 2021 from different countries are discussed.Findings: It has been found that female immigrant entrepreneurs face many different challenges to sustain their businesses in the host countries, based on their human capital, social-capital, and disadvantage perspectives. Consequently, this research adds to the literature on female immigrants and has practical implications for policymakers and the immigrant community.Social Implications: The implication of this study is that destination countries should do something to improve the human and social capital of female immigrants to decrease the disadvantages they face.Originality/value: In this study, we specifically consider female immigrant enterprises to be as important as male enterprises in the destination countries to support the social and economic integration of migrants. On the other hand, this study also shows the disadvantages female immigrant entrepreneurs face before establishing a business and after starting their entrepreneurial activities.","PeriodicalId":45252,"journal":{"name":"Intangible Capital","volume":"90 1","pages":""},"PeriodicalIF":1.2,"publicationDate":"2023-02-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85487584","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}

{"title":"Sustainability practices and student satisfaction in business schools: the role of notoriety and internationalization","authors":"Llorenç Bagur‐Femenías, Josep Llach, Òscar Elvira Benito, Màrian Buil Fabregà","doi":"10.3926/ic.2164","DOIUrl":"https://doi.org/10.3926/ic.2164","url":null,"abstract":"Purpose: The objective of this work is to determine whether the effort of business schools in terms of sustainability policies improves student satisfaction through boosting the internationalization of the institution and its notoriety.Design/methodology/approach: The sample considered in this study consisted of 272 Spanish business school graduates. The data was collected via online survey during the first quarter of 2020.  To validate the hypotheses and the model, structural equations modelling was performed using robust method.Findings: A commitment of the business schools to sustainability not only has an ethical component but also improves their positioning, leading to greater competitiveness.Practical implications: The results obtained point to sustainability practices facilitating entry processes involving joint agreements among business schools and leading to clear accreditations and/or sustainability policies.Originality/value: The present research focuses on those variables included in the scarcely investigated external factors that should be considered to maintain high satisfaction among business school students.","PeriodicalId":45252,"journal":{"name":"Intangible Capital","volume":"19 1","pages":""},"PeriodicalIF":1.2,"publicationDate":"2023-02-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89391432","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}

{"title":"Does green innovation have an important role in the effect of board gender diversity and firm performance?","authors":"Mahsina Mahsina, Dian Agustia","doi":"10.3926/ic.2020","DOIUrl":"https://doi.org/10.3926/ic.2020","url":null,"abstract":"Purpose: This research is motivated by the development of the debates on the role of board gender diversity and green innovation on firm performance. This study aims to investigate the mediating role of green innovation on the effect of board gender diversity and firm performance.Design/methodology/approach: This research employs regression analysis. The dataset using samples of 518 public listed companies on the Indonesia Stock Exchange over the period of 2017–2019.Findings: Based on 1,554 firm-year observations for the period of 2017 to 2019, the results revealed that the presence of board gender diversity had a negative effect on green innovation and the relationship between green innovation and firm performance was insignificant. However, we found that board gender diversity showed a positive effect on firm performance. More importantly, green innovation is not an essential factor in the relationship between board gender diversity and firm performance.Research limitations/implications: This research used only sample companies in a single country, therefore, the theory implication might apply to emerging countries with similar conditions (Indonesia). Future research needs to do more in more samples with multiple countries. Also, future research might apply with others corporate governance characteristics variables.Practical implications: Our result findings, first, can be used to support the company to implement the alternative of the low cost of green innovation. Second, this paper can be used to give insight for the government of Indonesia in supporting the business-based environment by strengthening the regulation on the environmental aspect, provide the incentives for companies with green innovation implementation.Social Implications: This paper’s result can be used as a reference to enhance women’s participation in the board’s firm. Furthermore, this study also brings the changes of the community behavior to use and consume the product with green and environmental concerns.Originality/value: Our study contributes to the literature in many ways, first, on gender literature that the presence of female directors on board is still proven to have more commitment to improve the firm performance. Second, the findings also provide an important insight of green innovation’s role in the relationship between board gender diversity and firm performance that it is still a controversial issue, where green innovation is not an important factor in the relationship of gender to firm performance improvement.","PeriodicalId":45252,"journal":{"name":"Intangible Capital","volume":"29 1","pages":""},"PeriodicalIF":1.2,"publicationDate":"2023-02-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84828502","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}