The effect of intellectual capital on the performance of listed Iberian companies

被引：0
|
作者：
Neves, Maria Elisabete [1 ,2 ]
Proenca, Catarina [1 ,3 ]
机构：
[1] Polytech Coimbra, Coimbra Business Sch, Res Ctr, ISCAC, Coimbra, Portugal
[2] Univ Tras Os Montes & Alto Douro, CETRAD, Vila Real, Portugal
[3] Univ Coimbra, CeBER, Fac Econ, Coimbra, Portugal
来源：
2022 17TH IBERIAN CONFERENCE ON INFORMATION SYSTEMS AND TECHNOLOGIES (CISTI) | 2022年
关键词：
Performance; Intellectual Capital; Portugal; Spain; GMM system; FIRM PERFORMANCE; FINANCIAL PERFORMANCE; PANEL-DATA;
D O I：
暂无
中图分类号：
TP [自动化技术、计算机技术];
学科分类号：
0812 ;
摘要：
This paper aims to study the effect of intellectual capital on the performance of 97 listed companies in the Iberian Peninsula from 2015 to 2019. To this end, the Generalized Method of Moments (GMM)-system proposed by [1] was employed. The results show that the listed companies performance is positively influenced by intellectual capital. However, managers and shareholders have different perspectives on the importance of human capital in companies. For managers, this has a positive effect on performance, but for shareholders it has a negative effect.
引用
收藏
页数：4
相关论文
共 50 条
  • [21] Intellectual Capital Efficiency of Malaysian Software Public-Listed Companies
    Kweh, Qian Long
    Chan, Yee Chuann
    Ting, Irene Wei Kiong
    [J]. PROCEEDINGS OF USM-AUT INTERNATIONAL CONFERENCE 2012 SUSTAINABLE ECONOMIC DEVELOPMENT: POLICIES AND STRATEGIES, 2012, : 207 - 219
  • [22] Exploring voluntary external disclosure of intellectual capital in listed companies An integrated intellectual capital disclosure conceptual model
    Giacosa, Elisa
    Ferraris, Alberto
    Bresciani, Stefano
    [J]. JOURNAL OF INTELLECTUAL CAPITAL, 2017, 18 (01) : 149 - 169
  • [23] Intellectual capital, digital transformation and firm performance: evidence based on listed companies in the Chinese construction industry
    Zhang, Yang
    Li, Hui
    Yao, Zeliang
    [J]. ENGINEERING CONSTRUCTION AND ARCHITECTURAL MANAGEMENT, 2023,
  • [24] Intellectual Capital, Firm Performance, and Sustainable Growth: A Study on DSE-Listed Nonfinancial Companies in Bangladesh
    Rana, Md. Sohel
    Hossain, Syed Zabid
    [J]. SUSTAINABILITY, 2023, 15 (09)
  • [25] The effect of intellectual capital on firm performance: an investigation of Iran insurance companies
    Alipour, Mohammad
    [J]. MEASURING BUSINESS EXCELLENCE, 2012, 16 (01) : 53 - 66
  • [26] Intellectual Capital Reporting and Corporate Characteristics of Public-Listed Companies in Malaysia
    Yau, Foong
    Chun, Loo
    Balaraman, Rajeswary
    [J]. JOURNAL OF FINANCIAL REPORTING AND ACCOUNTING, 2009, 7 (01) : 17 - +
  • [27] Intellectual Capital Reporting: A Study of Hong Kong Listed Property Development Companies
    Chan, Edward C. W.
    Lee, Rongbin W. B.
    [J]. PROCEEDINGS OF THE 14TH INTERNATIONAL CONFERENCE ON INTELLECTUAL CAPITAL, KNOWLEDGE MANAGEMENT & ORGANISATIONAL LEARNING (ICICKM 2017), 2017, : 397 - 406
  • [28] The Relationship Between Knowledge Management and Intellectual Capital in Listed Companies of Mainland China
    Chu, Samuel Kai Wah
    Wu, Wendy
    Chan, Kin Hang
    Fu, Olina
    [J]. PROCEEDINGS OF THE 8TH INTERNATIONAL CONFERENCE ON INTELLECTUAL CAPITAL, KNOWLEDGE MANAGEMENT AND ORGANISATIONAL LEARNING, VOLS 1 AND 2, 2011, : 129 - 138
  • [29] Research on the Framework of Intellectual Capital Information Disclosure of Listed Companies in Coastal Areas
    Yuan, Bei
    Xia, Hao
    Du, Erle
    Yang, Dazhi
    [J]. JOURNAL OF COASTAL RESEARCH, 2020, : 242 - 246
  • [30] The Effect of Capital Structure for Firm Performance in Manufacturing Companies Listed of the Indonesia Stock Market
    Nini
    Patrisia, Dina
    [J]. PROCEEDINGS OF THE 5TH PADANG INTERNATIONAL CONFERENCE ON ECONOMICS EDUCATION, ECONOMICS, BUSINESS AND MANAGEMENT, ACCOUNTING AND ENTREPRENEURSHIP (PICEEBA-5 2020), 2020, 152 : 17 - 23
12345