Intellectual Capital and Traditional Measures of Corporate Performance
The principal purpose of this study is to investigate the association between the efficiency of value added (VA) by the major components of a firm's resource base (physical capital, human capital and structural capital) and three traditional dimensions of corporate performance: profitability, p...
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2003
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sg-smu-ink.soa_research-10132010-09-22T09:12:05Z Intellectual Capital and Traditional Measures of Corporate Performance Firer, S. Williams, S. Mitchell The principal purpose of this study is to investigate the association between the efficiency of value added (VA) by the major components of a firm's resource base (physical capital, human capital and structural capital) and three traditional dimensions of corporate performance: profitability, productivity, and market valuation. Data are drawn from a sample of 75 publicly traded firms from South Africa from business sectors heavily reliant on intellectual capital. Empirical analysis is conducted using correlation and linear multiple regression analysis. Findings from the empirical analysis indicate that associations between the efficiency of VA by a firm's major resource bases and profitability, productivity and market valuation are generally limited and mixed. Overall, the empirical findings suggest that physical capital remains the most significant underlying resource of corporate performance in South Africa despite efforts to increase the nation's intellectual capital base. [PUBLICATION ABSTRACT] 2003-01-01T08:00:00Z text https://ink.library.smu.edu.sg/soa_research/14 info:doi/10.1108/14691930310487806 http://dx.doi.org/10.1108/14691930310487806 Research Collection School Of Accountancy eng Institutional Knowledge at Singapore Management University Accounting Business Administration, Management, and Operations |
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Accounting Business Administration, Management, and Operations Firer, S. Williams, S. Mitchell Intellectual Capital and Traditional Measures of Corporate Performance |
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The principal purpose of this study is to investigate the association between the efficiency of value added (VA) by the major components of a firm's resource base (physical capital, human capital and structural capital) and three traditional dimensions of corporate performance: profitability, productivity, and market valuation. Data are drawn from a sample of 75 publicly traded firms from South Africa from business sectors heavily reliant on intellectual capital. Empirical analysis is conducted using correlation and linear multiple regression analysis. Findings from the empirical analysis indicate that associations between the efficiency of VA by a firm's major resource bases and profitability, productivity and market valuation are generally limited and mixed. Overall, the empirical findings suggest that physical capital remains the most significant underlying resource of corporate performance in South Africa despite efforts to increase the nation's intellectual capital base. [PUBLICATION ABSTRACT] |
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text |
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Firer, S. Williams, S. Mitchell |
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Firer, S. Williams, S. Mitchell |
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Firer, S. |
title |
Intellectual Capital and Traditional Measures of Corporate Performance |
title_short |
Intellectual Capital and Traditional Measures of Corporate Performance |
title_full |
Intellectual Capital and Traditional Measures of Corporate Performance |
title_fullStr |
Intellectual Capital and Traditional Measures of Corporate Performance |
title_full_unstemmed |
Intellectual Capital and Traditional Measures of Corporate Performance |
title_sort |
intellectual capital and traditional measures of corporate performance |
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Institutional Knowledge at Singapore Management University |
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2003 |
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https://ink.library.smu.edu.sg/soa_research/14 http://dx.doi.org/10.1108/14691930310487806 |
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1770568603920236544 |