Azizollah Moradi
Volume 7, Issue 5 , May 2020, , Pages 267-277
Abstract
The main objective of our study was to test the relationship between intellectual capital and financial performance with social responsibility. To end, we investigate the relationship between intellectual capital and its components and social responsibility through financial variables. Population consisted ...
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The main objective of our study was to test the relationship between intellectual capital and financial performance with social responsibility. To end, we investigate the relationship between intellectual capital and its components and social responsibility through financial variables. Population consisted of companies at Tehran Stock Exchange in which social responsibility was tested based on content analysis of annual reports of companies in 2019. Results show that intellectual capital does not significantly relate to corporate social responsibility. However, capital employed efficiency, one of its components, significantly impacted on the social responsibility, while the others including human and structural capitals efficiencies had no significant impact on. The findings of this study could suggest that companies listed at Tehran Stock Exchange could use of intellectual capital and improve their social responsibilities.
Ugwu Kelechi Enyinna; Osisioma . E Hilda; Nzewi . N Hope
Volume 6, Issue 6 , June 2019, , Pages 477-495
Abstract
This study explored the relationship between Intellectual Capital Management and Career Development of Female Managers in Private sector Anambra State, Nigeria. Correlation survey design was used to test the relationship between the independent and dependent variables. The total population of study ...
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This study explored the relationship between Intellectual Capital Management and Career Development of Female Managers in Private sector Anambra State, Nigeria. Correlation survey design was used to test the relationship between the independent and dependent variables. The total population of study comprised of 120 female staff of the selected private sector (First Bank, United Bank for Africa, Access Bank and Fidelity Bank). The target population of the study comprised of lower and middle level female managers of the selected organizations. The hypotheses were tested and analyzed using Pearson Product Moment Correlation. The results showed that, there exists a significant negative relationship between Intellectual Capital variable (employee knowledge) and Career Development (gender stereotyping) of female managers. It is therefore, recommended that organizations need to introduce diversity gender programme to educate employees about the dangers of work place discrimination and importance of accommodating people from different background (gender and race). We, advocate that human resources’ managers need to introduce family support programmes to help women with family responsibilities balance between work and family matters.
Morteza Jafarnezhad; Naser Ali Yadollahzade Tabari
Volume 3, Issue 1 , January 2016, , Pages 1-13
Abstract
This study aimed to investigate the impact of intellectual capital on the financial performance of the banks listed in the Tehran Stock Exchange. For this purpose, the impact of intellectual capital components (Capital Employed Efficiency (CEE), Human Capital Efficiency (HCE) and Structural Capital Efficiency ...
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This study aimed to investigate the impact of intellectual capital on the financial performance of the banks listed in the Tehran Stock Exchange. For this purpose, the impact of intellectual capital components (Capital Employed Efficiency (CEE), Human Capital Efficiency (HCE) and Structural Capital Efficiency (SCE) ) on financial performance (Return on Equity (ROE), Return on Assets (ROA) and Earnings per Share (EPS) ) was examined using panel data in 11 banks listed in Tehran Stock Exchange during the years 2009 to 2013. The results showed that the intellectual capital had a positive effect on the financial performance of banks listed on Tehran Stock Exchange. Also, intellectual capital had the greatest impact on the rate of return on assets, return on equity and earnings per share, respectively.
Hamidreza Jafaridehkordi; Ruzita Abdul Rahim
Volume 2, Issue 7 , July 2015, , Pages 676-706
Abstract
The main purpose of this study is to empirically compare of intellectual capital (IC) and its efficiency among manufacturing companies with different level of technology using a sample of 135 Malaysian listed manufacturing companies during the 2006-2012 period. The manufacturing companies are classified ...
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The main purpose of this study is to empirically compare of intellectual capital (IC) and its efficiency among manufacturing companies with different level of technology using a sample of 135 Malaysian listed manufacturing companies during the 2006-2012 period. The manufacturing companies are classified into different sectors based on their products and services (Standard Industrial Classification (SIC) code) on OSIRIS databases. Then, they are categorized into one of the four groups: high, medium-high, medium-low, and low technology. The results of ANOVA test indicate that investment in IC and its components, and efficiency of IC and its components vary with degree of technology of the manufacturing companies. It also can be concluded that more investment in IC components does not necessarily lead to more efficiency of IC.
