scholarly journals The Effect of Intellectual Capital Measurement on Profitability and Market Price

2018 ◽  
Author(s):  
Dian Prawitasari ◽  
Ririh Dian Pratiwi ◽  
Nila Tristiarini
Keyword(s):  
Intellectual Capital ◽  
Market Price

scholarly journals Economic potential of agroindustrial enterprises and their impact on the environment

2020 ◽  
Vol 217 ◽  
pp. 09003
Author(s):  
Igor Aleksandrov ◽  
Olga Rasskazova ◽  
Olga Popazova ◽  
Maxim Petrov ◽  
Irina Chekhovskikh
Keyword(s):  
Intellectual Capital ◽  
Market Price ◽  
Project Planning ◽  
Analytical Determination ◽  
Industrial Complex ◽  
Economic Potential ◽  
Planning Period ◽  
Business Valuation ◽  
Environmental Consequences ◽  
Industrial Companies

The authors propose an approach to quantifying the potential and intellectual capital of agro-industrial companies. When evaluating the activities of these companies, it is necessary to take into account their impact on the environment. The use of such an universal indicator of the effectiveness of activities as a change in the company’s potential will allow taking into account the environmental consequences for the region and territory of the company’s economic performance. The paper identifies problems of assessing the potential and intellectual capital of companies. It is proposed to get an assessment of the economic potential of an agro- industrial complex company based on an analytical determination of the probable market price of this company. To do this, the authors suggest using a modified revenue approach to business valuation. Quantitative assessment of economic potential will allow evaluating the company’s intellectual capital as a whole, as well as the components of intellectual capital (human capital, structural capital, and client capital). The proposed approach suggests that when evaluating the company’s potential, the sum of the net present values of the most preferred projects and the potential residual value of this entity at the end of the project planning period should be taken into account.

scholarly journals ANALISIS IMPLEMENTASI NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR CONSUMER GOODS

2019 ◽  
Vol 1 (1) ◽  
pp. 38-55
Author(s):  
Ni Luh Tiya Arini ◽  
Ni Nyoman Ayu Suryandari ◽  
A.A. Putu Gde Bagus Arie Susandya
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Intellectual Capital ◽  
Consumer Goods ◽  
Firm Value ◽  
Dividend Policy ◽  
Linear Regression Analysis ◽  
Market Price ◽  
Company Value ◽  
Corporate Social

Company value is the company's performance which is reflected by the price of shares formed by the demand and supply of capital markets that reflect the public's assessment of the company's performance. Increasing company value is a long-term goal that the company should have achieved that will be reflected in the stock market price. This study aims to determine the effect of corporate social responsibility, intellectual capital, dividend policy and the ratio of solvency to firm value. The sample in this study were 18 consumer goods sector companies listed on the Indonesia Stock Exchange for the 2016-2018 period. Determination of the sample using purposive sampling technique. The analytical tool used is multiple linear regression analysis. The results showed that the variable corporate social responsibility did not affect the value of the company, intellectual capital variables, dividend policy and solvency ratios had a positive effect on firm value.

A Contra-Intellectual Capital Account: Hidden Costsof Quality and Modified by Fuzzy Set

2013 ◽  
Vol 475-476 ◽  
pp. 1118-1126
Author(s):  
Pei Ling Wu ◽  
Heng Sheng Chen
Keyword(s):  
Fuzzy Set ◽  
Intellectual Capital ◽  
Market Price ◽  
Capital Account ◽  
Book Value ◽  
Quality Costs ◽  
Stock Value ◽  
Fuzzy Statistics ◽  
The Face ◽  
Practical Field

In this paper, we not only described the face value and the book value but also givean evaluation of the stock value and the market price even developed the estimated method of the intellectual capital and the hidden quality costs, of common stock. A fuzzy set is introduced to construct the fuzzy statistics and to modify the estimated method. To prove that our model can be used in the practical field, The Hurdy Company, a beauty mask products maker, was our case illustration. After the intellectual capital and the hidden costs of quality are considered together, three situations can be found. The intellectual capital is the optimistictraditional intellectual capital.The adjusted and modified intellectual capital is given to the intellectual capital is over the hidden costs of quality and the value is in accord to the diffidence between both.The enterprise will be bankrupt.

scholarly journals To the question of the structure of intellectual capital and the assessment of human capital as its component in determining the market value of the metallurgical industry enterprises

2019 ◽  
Vol 1 (1) ◽  
pp. 54-61
Author(s):  
Korogod N ◽  
Fonarova T
Keyword(s):  
Human Capital ◽  
Intellectual Capital ◽  
Market Price ◽  
Market Value ◽  
Metallurgical Industry ◽  
Market Potential ◽  
Metallurgical Enterprise ◽  
Current Accounting ◽  
Definition Of ◽  
The Impact

Purpose. The purpose of the study is to determine the structure of intellectual capital of an enterprise and to determine in this structure the role and value of human capital. This is important in terms of the impact of the value of human capital on the total cost of capital of the enterprise, which in turn leads to an increase in market value, in particular, metallurgical enterprises. Methodology. In the article the object of research is methodical approaches to the definition of cost indicators of human capital of the enterprise. The study uses the principles of a systematic approach. The concept proposed in the article is based on the assumption that human capital, as well as intellectual capital, and capital of the enterprise as a whole, has the corresponding value, which forms the level of operating and investment costs. Findings. It is proved in the paper that "human capital" and "intellectual capital" are closely interconnected, and are part of the overall capital structure of the company, but are not identified with it. On the basis of the established relationship between the value of human capital of the enterprise and the market value of the enterprise, a set of indicators is provided within the framework of the current accounting reporting, which enables the management of the company to carry out an additional assessment of the market value of the enterprise by the value of its human capital, which makes the price setting more fair and is a powerful incentive for stakeholders, namely investors and shareholders. Proceeding from this, the set of indicators presented in the work enables the management of the enterprise to increase the market potential of the enterprise on the basis of the relationship established between the work value of intellectual capital, the human capital of the enterprise and the market value of the enterprise itself. As a result of the analysis, concrete recommendations were given to the metallurgical enterprise, for which the calculations were made. The enterprise of Dniprovsky Metallurgical Plant should consider a number of positive and negative factors that will accompany its further development. Originality. Scientific novelty is to determine the place of human capital in the structure of intellectual capital and the influence of these structural elements on the market potential of the enterprise and on the market value, as a result of realization of the potential of the enterprise in the conditions of market activity. Practical value. The results will allow the metallurgical industry to estimate the value of human capital in the current accounting standards and to make an overvaluation of the market value of the company. In turn, the fair market price of the company will allow investors and shareholders to be interested in ensuring sustainable development of the enterprise and increasing its competitiveness in the market.

An exploratory study of intangibles risk disclosure in annual reports of banking companies from the UK, US, Germany and Italy - Some descriptive insights

2013 ◽  
pp. 81-120 ◽  
Author(s):  
Susanne Durst
Keyword(s):  
Intellectual Capital ◽  
Exploratory Study ◽  
The United States ◽  
Annual Reports ◽  
Risk Disclosure ◽  
Related Risk ◽  
Potential Benefits ◽  
Report Data ◽  
Key Drivers ◽  
The Uk

Intangibles are viewed as the key drivers in most industries, and current research shows that firms voluntarily disclose information about their investments in intangibles and their potential benefits. Yet little is known of the risks relating to such resources and the disclosures firms make about such risks. In order to obtain a more balanced and complete picture of firms' activities, information about the risky side of their intangibles is also needed. This exploratory study provides some descriptive insights into intangibles-related risk disclosure in a sample of 16 large banks from the United States (US), United Kingdom (UK), Germany and Italy. Annual report data is analyzed using the three Intellectual Capital dimensions. Study findings illustrate the variety of intangibles-related risk disclosure as demonstrated by the banks involved.

Pengaruh Intellectual Capital, Earning per share, dan Leverage terhadap Nilai Perusahaan Food and Beverage di Bursa Efek Indonesia

Owner ◽  
2020 ◽  
Vol 4 (2) ◽  
pp. 257
Author(s):  
Meltry Anggita Sihombing ◽  
Debora Natalia Hutagalung ◽  
Noviana Siska ◽  
D. Sakuntala
Keyword(s):  
Intellectual Capital ◽  
Purposive Sampling ◽  
Food And Beverage

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Intellectual Capital, Earning Pershare, dan Leverage terhadap Nilai Perusahaan Food and Beverage yang terdaftar di Bursa Efek Indonesia periode 2013-2018. Populasi dalam penelitian ini adalah seluruh perusahaan Food and Beverage yang terdaftar di Bursa Efek Indonesia yang berjumlah 26 perusahaan dengan sampel berjumlah 11 perusahaan dengan periode 2013-2018 selama 6 Tahun serta menggunakan teknik pengambilan sampel yaitu Purposive Sampling. Metode analisis yang digunakan dalam metode penelitian ini adalah metode regresi linier berganda. Jenis penelitian adalah statistik deskriptif dan sifat penelitiannya adalah Explannatory. Hasil penelitian ini menunjukkan secara Simultan (F) Intellectual Capital¸ Earning PerShare, dan Leverage berpengaruh dan signifikan terhadap nilai perusahaan Food and Beverage yang Secara Parsial(T) Intellectual Capital dan Earning PerShare tidak berpengaruh dan signifikan terhadap Nilai Perusahaan. Sementara, Leverage berpengaruh dan signifikan terhadap Nilai Perusahaan Food and Beverage.

Methodological Proposal Focused on the Intangible Resources Diagnosis of Intellectual Capital for Tourism Destination

2018 ◽  
Vol 9 (8) ◽  
pp. 739-748
Author(s):  
Quadrini Fabiana Andrea ◽  
◽  
Abraham Cynthia Anahi
Keyword(s):  
Project Management ◽  
Intellectual Capital ◽  
Research Team ◽  
Innovative Activity ◽  
Positive Relation ◽  
Tourism Destination ◽  
Research Project ◽  
Intangible Resources

The purpose of this paper is to develop and deepen one of the research lines that since 2010 the research team has been working on. It is related to one of the objectives set forth in the schedule of the research project “Management of the intellectual capital and innovation for tourism destination: a way to boost sector competitiveness”, which is being developed. The aim is to design and present a method that let make a diagnosis of intangible resources of intellectual capital for tourism destination and show its positive relation with innovative activity.

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