An overview of research methods for measuring values of intellectual capital
| References | Sample | Methodology | Object of research |
|---|---|---|---|
| El-Bannany (2008) | UK banks | Value-Added Intellectual capital (VAIC) Multiple regression analysis | Investigation the determinants of intellectual capital performance in the UK banks |
| Goebel (2015) | 6,627 firms listed on the German stock exchange | MtB ratios Tobin's q LRVTB (The long-run value component) | Investigation the determinants of IC value and IC valuation |
| Mondal and Ghosh (2012) | 65 Indian banks | Value-added intellectual coefficient (VAIC) Return on assets (ROA) Return on equity (ROE) Multiple regression | Investigation the relationship between intellectual capital and financial performance |
| Maditinos et al. (2011) | 96 Greek companies | VAIC Regression models Descriptive statistics Correlation analysis | Examination the impact of IC on firms' market value and financial performance |
| Kamath (2007) | 98 Indian banks | Value-Added Intellectual Coefficient (VAIC) | Measuring the value-based performance of the Indian banking sector |
| Mavridis (2004) | 141 banks | VAIC Predictive analysis Descriptive analysis | Analyzing the intellectual capital of the Japanese banking sector and discussion about its impact on the banks' value-based performance |
| Shakina and Barajas (2012) | 420 Russian and 332 European companies | Cross-sectional and panel data analysis; The instrumental variables method Strategic performance indicators (EVA and FGV). | Evaluation of intellectual capital methods for discovering the drivers of company growth |
| Yalama and Coskun (2007) | 18 banks listed on Istanbul Stock Exchange (ISE) | Value-Added Intellectual Coefficiency (VAIC) Data Envelopment Analysis (DEA) | Measuring the intellectual capital (IC) performance of quoted banks on the ISE and testing the effect of the intellectual capital performance on profitability |
| Muhammad and Ismail (2009) | 18 companies were chosen to be analyzed which encompasses of banks, insurance companies and brokerage firm. | Value added intellectual capital coefficient Multiple regression analysis Return on assets (ROA); profitability | Investigation the efficiency of intellectual capital and its performance in Malaysian financial sectors |
| Goh (2005) | 16 commercial banks in Malaysia | VAIC Indicator | Measuring the intellectual capital performance of commercial banks |
| References | Sample | Methodology | Object of research |
|---|---|---|---|
| UK banks | Value-Added Intellectual capital (VAIC) | Investigation the determinants of intellectual capital performance in the UK banks | |
| 6,627 firms listed on the German stock exchange | MtB ratios | Investigation the determinants of IC value and IC valuation | |
| 65 Indian banks | Value-added intellectual coefficient (VAIC) | Investigation the relationship between intellectual capital and financial performance | |
| 96 Greek companies | VAIC | Examination the impact of IC on firms' market value and financial performance | |
| 98 Indian banks | Value-Added Intellectual Coefficient (VAIC) | Measuring the value-based performance of the Indian banking sector | |
| 141 banks | VAIC | Analyzing the intellectual capital of the Japanese banking sector and discussion about its impact on the banks' value-based performance | |
| 420 Russian and 332 European companies | Cross-sectional and panel data analysis; The instrumental variables method Strategic performance indicators (EVA and FGV). | Evaluation of intellectual capital methods for discovering the drivers of company growth | |
| 18 banks listed on Istanbul Stock Exchange (ISE) | Value-Added Intellectual | Measuring the intellectual capital (IC) performance of quoted banks on the ISE and testing the effect of the intellectual capital performance on profitability | |
| 18 companies were chosen to be analyzed which encompasses of banks, insurance companies and brokerage firm. | Value added intellectual capital coefficient | Investigation the efficiency of intellectual capital and its performance in Malaysian financial sectors | |
| 16 commercial banks in Malaysia | VAIC | Measuring the intellectual capital performance of commercial banks |
Source(s): Authors
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