...Jian Yin; Jian Xu Purpose This study aims to examine the influence of environmental, social and governance (ESG) controversies on firm financial performance in the Chinese manufacturing sector based on stakeholder theory and resource-based theory. In addition, this study explores the mediating...

... 04 2024 31 07 2024 26 08 2024 28 08 2024 © Emerald Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only Growth hacking capability Intellectual capital Financial performance Market performance In today’s dynamic landscape...

...Noor Taha; Walid Siam; Hashem Alshurafat; Mohannad Obeid Al Shbail 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...

.... Originality/value This study is one of the first empirical investigations to assess the role of the employer brand as a human capital tool for enhancing the financial performance of companies in southern Europe. The study examines employer brand attributes from the perspective of current employees, who...

... at: harmalik@outlook.com 22 12 2020 25 06 2021 03 11 2021 29 12 2021 20 02 2022 © Emerald Publishing Limited 2022 Emerald Publishing Limited Licensed re-use rights only Intellectual capital Financial performance Business life cycle Manufacturing listed...

... development, we consider brand value as a proxy for relational capital. The main research goal is to extend the previous literature on intellectual capital, financial performance and brand management by elaborating and testing an original approach for valuating corporate brands using regression analysis...

...Niccolò Nirino; Alberto Ferraris; Nicola Miglietta; Anna Chiara Invernizzi Purpose The purpose of this paper is to propose and empirically test intellectual capital (IC) as a mediator in the corporate social responsibility (CSR) and financial performance (FP) relationship. Design/methodology...

...Ghassan H. Mardini; Fathia Elleuch Lahyani Purpose Using agency theory and impression management theory, this study examines the impact of financial performance (FP) and corporate governance (CG) mechanisms on the extent of intellectual capital disclosures (ICDs) and the three components within...

... on the financial performance of top Indian pharmaceutical companies. IC can support financial stability, and this study provides further perspectives for managing their financial structure, both statically and dynamically. Considering the vast topic under investigation, a global approach has been adopted...

... and Naranjo, 2010). In addition, from the financial performance aspect, firm value could be represented by stock performance and stakeholders. For stock performance, previous studies show that the price of common stock for a firm tends to drop when the firm issues new public securities (Billett et al...

...Noorlailie Soewarno; Bambang Tjahjadi Purpose This study aims to investigate the intellectual capital–financial performance relationship using two models, namely the conventional Value-Added Intellectual Coefficient (VAIC) model and the adjusted Value-Added Intellectual Coefficient (A-VAIC) model...

... specifically, this study investigates how intrapreneurship mediates the relationship between IC and financial performance. Design/methodology/approach Data was collected using a structured questionnaire administered to a target sample of publicly-listed Iranian companies across a variety of sectors...

...Valentina Beretta; Chiara Demartini; Sara Trucco Purpose The integrated reporting framework seeks to connect a firm’s financial and non-financial performance in a single report by displaying how different forms of capital contribute to the firm’s value creation. Drawing on impression management...

... of financial performance. The study focuses on a single country; it is not free from the imprecisions of Pulic’s VAIC model. This paper recommends companies that are interested to achieve a robust reputation should consider the human capital as a strategic intangible asset. Second, the results...

...Dai Binh Tran; Duc Hong Vo The purpose of this paper is to examine the causal effect of intellectual capital (IC) performance on financial performance at Thai listed banks. Data are collected from 16 listed banks in Thailand for the period 1997–2016. This paper uses the value-added...

...Filipe Sardo; Zélia Serrasqueiro Purpose The purpose of this paper is twofold: first, to analyse the impact of intellectual capital (IC) and growth opportunities on firms’ financial performance as well as the moderating effect of IC on the relationship between growth opportunities and financial...

...Filipe Sardo; Zélia Serrasqueiro Purpose The purpose of this paper is to analyze the relationship between firms’ intellectual capital (IC), financial performance (FP) and market value (MV) as well as the relationship between ownership concentrations on IC performance. Design/methodology...

... and certain corporate financial performance indicators. Design/methodology/approach – This research did a cross-country analysis on a sample of 80 companies and a content analysis based on 51 items inherent to the relational capital (RC) framework of mandatory and voluntary reports. An RCD index has...

... the relationship between counter-knowledge, HC and the financial performance of 112 companies listed on the Spanish Stock Exchange. Findings – The results are calculated using structural equation modelling. This leads to the main conclusion that while the increasing presence of counter-knowledge leads...

...Sirinuch Nimtrakoon Purpose – The purpose of this paper is to explore and compare the extent of intellectual capital (IC) and its four components among ASEAN countries, and examine the relationship between firms’ IC, market value, and financial performance. Design/methodology/approach...