Intellectual Capital : Definitions, Categorization and Reporting Models

By Kwee Keong Choong. 2008

340 citations recorded by the source corpus.

Subfields: Clinical Psychology, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/4eb15e886365e86b4e83f01c7b87331dd67bde17

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In Clinical Psychology

In Strategy and Management

Citations in the corpus

Intellectual capital and value creation in Spanish firms (2010, background): “376-377), and Choong (2008, pp. 618-619). With a view to establishing a clear concept of intellectual capital, we highlight the proposal made by the European Commission in the RICARDIS report (2006)[1], where intellectual capital is defined as the combination of the human, organizational and relatio”
The impact of higher education on entrepreneurial intention and human capital (2018, methodology): “However, this task has proven to be difficult to achieve due to the complex nature of these assets and the large number of organisational and individual variables that must be taken into account (Kannan and Aulbur, 2004; Choong, 2008; Grimaldi et al., 2013).”
The Effect Of Intangible Asset, Financial Performance And Financial Policies On The Firm Value (2015, methodology): “Based on the literature, the measurement company's value can be obtained through: (1) Tobin's q: Market value of equities / Book value of equities, by James Tobin (1967), Copeland (2002), Lindenberg and Ross (1981), and other researchers, (2) Price Book Value (PBV) which is the value assigned to the”
Knowledge management and measurement: a critical review (2013, methodology): “When classifying IC, most authors agree with the tripartite classification proposed by Stewart (1998), in which IC is broken down into Human Capital (HC), Structural Capital (SC) and Relational Capital (RC) (Kwee Keong, 2008).”
On the relationship between intellectual capital and financial performance: A panel data analysis on SME hotels (2018, background): “Consequently, due to different backgrounds and perspectives amongst researchers, there is no generally accepted definition of IC (Choong, 2008 Mehralian et al., 2012; Mondal and Ghosh, 2012; Morariu, 2014; Scafarto et al., 2016).”
The impact of intellectual capital on firm performance: a study of Indian firms listed in COSPI (2018, background): “Thus, SC reflects innovations in products and services in response to market demands (Goh, 2003; Keong Choong, 2008; Nadeem et al., 2017).”