The final sample of 27 quantitative articles included in the SLR
| Authors | Uncertainty domain | Sector | Setting (sample size and timeframe) | IC measurement method |
|---|---|---|---|---|
| Edvinsson et al. (2000) | Digital Transformation | Cross-sectional |
| The Digital IC-landscape |
| Bonsón et al. (2008) | Digital Transformation | Banking |
| Intangibles Ratio (Intangible Assets/Total Assets) |
| Turovets (2021) | Digital Transformation | Manufacturing |
| Russian GAAP |
| Izzo et al. (2022) | Digital Transformation | Financial Technology |
| VAIC™ |
| Peykani et al. (2022) | Digital Transformation | Automotive |
| Robust Window Data Envelopment Analysis (RWDEA) |
| Ishaq (2021) | Environmental Impact | Consumers of electronics and household appliances |
| Green Brand Equity |
| Asiaei et al. (2022) | Environmental Impact | Information Technology (n = 8), Bank (n = 17), Agriculture (n = 6), Manufacturing (n = 74) |
| Green Intellectual Capital |
| Asiaei et al. (2023) | Environmental Impact | Information Technology (n = 8), Bank (n = 17), Agriculture (n = 6), Manufacturing (n = 74) |
| Green Intellectual Capital |
| Śledzik (2013) | Financial Crisis | Banking |
| VAIC™ |
| Tseng et al. (2013) | Financial Crisis | Information Technology |
| Four metrics: Operation profit per employee, R&D intensity, Current capital turnover rate, Revenue growth rate |
| Al-Musali and Ismail (2016) | Financial Crisis | Banking |
| VAIC™ |
| Patel and Guedes (2017) | Financial Crisis | Hospitality |
| Return on Intangible Assets (ROIA) |
| Ousama et al. (2020) | Financial Crisis | Banking |
| VAIC™ |
| Moutinho et al. (2021) | Financial Crisis | Banking |
| VAIC™ |
| Massingham et al. (2011) | Social Impact | Naval Defense Industry |
| Human Capital Value Measurement (HCVM) |
| Iazzolino and Laise (2016) | Social Impact | Cross-sectional |
| VAIC™ |
| Jain et al. (2017) | Social Impact | Cross-sectional |
| Knowledge-Based Theory of the Firm (Sveiby, 2001) |
| Soetanto and Liem (2019) | Social Impact | Cross-sectional |
| Modified Value Added Intellectual Capital (MVAIC) |
| Kozera-Kowalska (2020) | Social Impact | Agriculture |
| Intellectual Sources of Value Added (ISVA) |
| Šebestová and Popescu (2022) | Social Impact | Not reported |
| Human Capital Investment |
| Juma and Payne (2004) | Turbulent Environments | Biotechnology, Computer Hardware, Computer Software, Telecommunication |
| Economic Value Added (EVA™) and Market Value Added (MVA™) |
| Bozbura and Beskese (2007) | Turbulent Environments | N/A (Survey of academics and professionals) |
| Organizational Capital Measurement |
| Campisi and Costa (2008) | Turbulent Environments | Biomedical |
| Data Envelopment Analysis for IC Management |
| Kale (2009) | Turbulent Environments | Construction |
| Fuzzy Intellectual Capital Index (FICI) |
| Liao et al. (2010) | Turbulent Environments | Biopharmaceutical |
| 49 metrics to evaluate the three IC dimensions |
| Soheilirad et al. (2017) | Turbulent Environments | Cross-sectional |
| Intellectual Capital Multiple Criteria Decision Support (ICMCDS) System |
| Tarnóczi and Kulcsár (2021) | Turbulent Environments | Agriculture, Construction, Manufacturing, Wholesale Trading, Retail Trade, and Transportation |
| VAIC™ |
| Authors | Uncertainty domain | Sector | Setting (sample size and timeframe) | IC measurement method |
|---|---|---|---|---|
| Digital Transformation | Cross-sectional | n = 11 Not reported | The Digital IC-landscape | |
| Digital Transformation | Banking | n = 54 2005 | Intangibles Ratio (Intangible Assets/Total Assets) | |
| Digital Transformation | Manufacturing | n = 340 2009–2018 | Russian GAAP | |
| Digital Transformation | Financial Technology | n = 10 2016–2018 | VAIC™ | |
| Digital Transformation | Automotive | n = 10 2013–2017 | Robust Window Data Envelopment Analysis (RWDEA) | |
| Environmental Impact | Consumers of electronics and household appliances | n = 980: Italy (n = 452) and Pakistan (n = 528) 2017–2018 | Green Brand Equity | |
| Environmental Impact | Information Technology (n = 8), Bank (n = 17), Agriculture (n = 6), Manufacturing (n = 74) | n = 105 Not reported | Green Intellectual Capital | |
| Environmental Impact | Information Technology (n = 8), Bank (n = 17), Agriculture (n = 6), Manufacturing (n = 74) | n = 105 Not reported | Green Intellectual Capital | |
| Financial Crisis | Banking | n = 20 2005–2009 | VAIC™ | |
| Financial Crisis | Information Technology | n = 2,493 2001–2009 | Four metrics: Operation profit per employee, R&D intensity, Current capital turnover rate, Revenue growth rate | |
| Financial Crisis | Banking | n = 224 2008–2010 | VAIC™ | |
| Financial Crisis | Hospitality | n = 1,647 2007–2014 | Return on Intangible Assets (ROIA) | |
| Financial Crisis | Banking | n = 31 2011–2013 | VAIC™ | |
| Financial Crisis | Banking | n = 58: Spain (n = 42) and Portugal (n = 16) 2011–2013 | VAIC™ | |
| Social Impact | Naval Defense Industry | n = 118 Not reported | Human Capital Value Measurement (HCVM) | |
| Social Impact | Cross-sectional | n = 1,000 2010–2012 | VAIC™ | |
| Social Impact | Cross-sectional | n = 384 Not reported | Knowledge-Based Theory of the Firm ( | |
| Social Impact | Cross-sectional | n = 127 2010–2017 | Modified Value Added Intellectual Capital (MVAIC) | |
| Social Impact | Agriculture | n = 120 2005–2018 | Intellectual Sources of Value Added (ISVA) | |
| Social Impact | Not reported | n = 278 Not reported | Human Capital Investment | |
| Turbulent Environments | Biotechnology, Computer Hardware, Computer Software, Telecommunication | Not reported 1996–2001 | Economic Value Added (EVA™) and Market Value Added (MVA™) | |
| Turbulent Environments | N/A (Survey of academics and professionals) | N/A (Survey of academics and professionals) N/A (Survey of academics and professionals) | Organizational Capital Measurement | |
| Turbulent Environments | Biomedical | n = 22 2002–2004 | Data Envelopment Analysis for IC Management | |
| Turbulent Environments | Construction | n = 1 Not reported | Fuzzy Intellectual Capital Index (FICI) | |
| Turbulent Environments | Biopharmaceutical | n = 20 Not reported | 49 metrics to evaluate the three IC dimensions | |
| Turbulent Environments | Cross-sectional | n = 339 Not reported | Intellectual Capital Multiple Criteria Decision Support (ICMCDS) System | |
| Turbulent Environments | Agriculture, Construction, Manufacturing, Wholesale Trading, Retail Trade, and Transportation | n = 1,340: Hungary (n = 653) and Romania (n = 687) 2014–2018 | VAIC™ |
Source(s): Own elaboration
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