Intellectual capital – does it create or destroy value?

By A. Pulic. 2004

693 citations recorded by the source corpus.

Subfields: Strategy and Management

View Paper: https://www.semanticscholar.org/paper/6bb1ad9132e18f5635e6c5a697433a905d0c0073

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In Strategy and Management

1. Mahesh Chandra Joshi
2. Neha Smriti
3. N. Das
4. D. Cahill
5. J. Sidhu
6. Monika Kansal
7. Anis Maaloul
8. Daniel Zéghal

Citations in the corpus

• The impact of intellectual capital on firm performance: a study of Indian firms listed in COSPI (2018, background): “…Riahi-Belkaoui (2003) Physical capacity (PC) Fixed assets/Total assets (natural logged) Pal and Soriya (2012) Independent variables VA O+P+D+A Pulic (2000, 2004) HC Salaries and wages of the employees in the firm SC VA – HC CE Total asset – intangible asset HCE (human capital…”
• An Integrated Model to Explain How Corporate Social Responsibility Affects Corporate Financial Performance (2015, background): “Following Firer and Williams [60], Pulic [73], and Nazari and Herremans [75], we describe the following steps in computing VAICTM: In the first step, the capacity of a company to create value added (VA) is computed as the sum of interest expenses (I), depreciation expenses (DP), dividends (D), corpo”
• Intellectual Capital Performance of Indonesian Banking Sector: A Modified VAIC (M-VAIC) Perspective (2014, background): “According to Pulic (2004), VAIC™ is the sum of intellectual capital efficiency (ICE) and capital employed efficiency (CEE), while ICE is HCE (human capital efficiency) plus SCE (structural capital efficiency).”
• Impact of intellectual capital on organisational performance: An empirical study of companies in the Hang Seng Index (Part 1) (2009, background): “It refers to the total value creation efficiency due to both IC and physical capital functioning in concert in a business environment ( Pulic, 2004”
• Determinants of financial performance of Islamic banks: An intellectual capital perspective (2017, methodology): “We used the Value Added Intellectual Coefficient (VAIC) and its sub-components, human capital efficiency (HCE), structural capital efficiency (SCE) and capital employed efficiency (CEE) developed by (Pulic, 2004) as proxies for IC.”
• Analysing value added as an indicator of intellectual capital and its consequences on company performance (2010, methodology): “This finding is consistent with prior literature (Zéghal, 2000; Pulic, 2004) suggesting that, in the new economic era, we accord much more value to wealth created by intellectual resources than that created by physical and financial resources.”
• Intellectual capital performance of financial institutions in Malaysia (2009, background): “The findings suggested that technological industry in Taiwan is capable of transforming intangible assets such as IC to high value added products or services, as claimed by Pulic (2004)”
• Intellectual capital and financial performance: an evaluation of the Australian financial sector (2013, methodology): “This project used the VAIC, as it produces comparative analysis between companies and across various corporate sectors to obtain a monetary measurement of IC, and because VAIC has been widely used internationally and robustly tested (Pulic, 2000, 2003, 2004; Chan, 2009a, b).”