scholarly journals Do Accruals Earnings Management Constraints and Intellectual Capital Efficiency Trigger Asymmetric Cost Behaviour? Evidence from Australia

2018 ◽  
Vol 29 (1) ◽  
pp. 177-192 ◽  
Author(s):  
Yiru Yang
Keyword(s):  
Earnings Management ◽  
Intellectual Capital ◽  
Cost Behaviour ◽  
Asymmetric Cost ◽  
Capital Efficiency

scholarly journals Moderating effect of profitability on intellectual capital and real earnings management

2020 ◽  
Vol 5 (01) ◽  
pp. 33
Author(s):  
Sistya Rachmawati
Keyword(s):  
Earnings Management ◽  
Intellectual Capital ◽  
Control Variable ◽  
Real Earnings Management ◽  
Sample Collection ◽  
Earnings Growth ◽  
Structural Capital ◽  
Negative Effect ◽  
Capital Efficiency ◽  
Effect Method

This study aims to determine (1) Effect of intellectual capital, on real earnings management (2) Effect of capital employed efficiency (CEE) on real earnings management (3) Effect of structural capital efficiency (SCE) on real earnings management (4) Effect of human capital efficiency (HCE) on real earnings management (5) Profitability as a moderating variable can strengthen the effect of intellectual capital on real earnings management. Sample collection was carried out using purposive sampling and produced a sample of 80 companies during the 20152017 period which was 240 companies. The analytical tool used is multiple linear regression with the Fixed Effect method. The results of the study show that intellectual capital has a negative effect on real earnings management. Neither can profitability strengthen the effect of intellectual capital on real earnings management. Whereas the control variable which has a significant influence on real earnings management is earnings growth. Keywords: Real Earnings Management, Profitability, Intellectual Capital

Exploring the impact of intellectual capital on company reputation and performance

2018 ◽  
Vol 19 (5) ◽  
pp. 915-934 ◽  
Author(s):  
Gianluca Ginesti ◽  
Adele Caldarelli ◽  
Annamaria Zampella
Keyword(s):  
Human Capital ◽  
Intellectual Capital ◽  
Corporate Reputation ◽  
Intangible Asset ◽  
Competition Authority ◽  
Data Set ◽  
Content Type ◽  
Capital Efficiency ◽  
And Performance ◽  
The Impact

Purpose The purpose of this paper is to analyse the impact of intellectual capital (IC) on the reputation and performance of Italian companies. Design/methodology/approach The paper exploits a unique data set of 452 non-listed companies that obtained a reputational assessment from the Italian Competition Authority (ICA). To test the hypotheses, this study implemented several regression analyses. Findings Results support the argument that human capital efficiency is a key driver of corporate reputation. Findings also reveal that companies, which obtained reputational rating under ICA scrutiny, show a positive relationship between IC elements and various measures of financial performance. Research limitations/implications The study focuses on a single country; it is not free from the imprecisions of Pulic’s VAIC model. Practical implications 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 suggest that companies with an ICA reputational rating are able to leverage their intangibles to potentiate performance and competitiveness. Originality/value This is the first empirical investigation on the contribution of IC in generating value for corporate reputation. Additionally, the study contributes to the literature on the link between IC and performance by examining a sample of firms not yet explored in prior research.

scholarly journals Intellectual Capital and Firm Performance across Pakistani Industries

2021 ◽  
Vol 11 (4) ◽  
pp. 56
Author(s):  
Muhammad Ahmad ◽  
Rohani Mohd Rus
Keyword(s):  
Firm Performance ◽  
Intellectual Capital ◽  
Value Added ◽  
Service Industries ◽  
Financial Firms ◽  
Generalized Methods Of Moments ◽  
Capital Efficiency ◽  
And Performance ◽  
Methods Of Moments ◽  
The Relationship

This study sheds light on the differences in intellectual capital (IC) efficiencies across non-financial sectors in Pakistan and determines the relationship between IC and firm performance. The study used sample of 155 non-financial firms from the manufacturing and service industries of Pakistan for the period 2009-2018. This study contributes to IC research by applying modified value-added intellectual capital (MVAIC) model with relationship to firm performance (return on assets and Tobin’s Q) of Pakistani non-financial firms which was overlooked by the previous researchers. In addition, to deal with endogeneity, the dynamic panel generalized methods of moments regression is applied to test the relationship between IC and performance. Findings provide evidence that different sectors in non-financial industries manage IC components differently. IC increases both market-based performance and accounting-based performance of Pakistani firms. Among all IC components, human capital efficiency is an important determinant of firm performance. The implication can provide help managers and investors to understand the IC to increase the firm performance.

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