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This study presents and evaluates the development of research on intellectual capital (IC) using bibliometric analysis of highly cited research papers. It also uses social network analysis (SNA) to decipher the complex patterns of collaboration, influence, and knowledge diffusion in the field of IC research. Data for the SNA were extracted from the top 1% of highly cited papers identified through bibliometric analysis. The extracted data were processed using BibExcel, which allowed for the extraction of important metadata, statistical calculations, and an in-depth examination of the selected documents. Pajek, a network analysis tool, was used to visualize and understand the complex network of these influential articles. Our analysis shows the evolution of intellectual capital from a niche interest in the mid-20th century to a dynamically growing field of study. The number of publications increased from double digits in the early 1990s to over a hundred publications per year in the early 2000s. From the mid-2000s to the present, the field experienced almost exponential growth, peaking in 2022 with 796 publications. Analysis of the 103 most cited papers in intellectual capital identified a total of 212 authors. Remarkably, 92% of these authors contributed to only one publication each. The co-authorship analysis unveils a decentralized structure characterized by several smaller research clusters embedded within the broader network. The results of this study enhance our comprehension of intellectual capital research by identifying influential authors, highly cited journals, and co-publication networks, thereby providing valuable insights into the field's dynamics. [ABSTRACT FROM AUTHOR]

This paper explores the relationship between transactive memory systems (TMS) and organizational performance through a bibliometric analysis. The analysis examines publications in the Web of Science database from 1975 to 2023, focusing on those that connect TMS with knowledge and performance in an organizational context. The results reveal a growing interest in TMS research, particularly since 2010. The analysis identifies key concepts such as team performance, knowledge management, and intellectual capital. It highlights the increasing importance of managing intangible resources like knowledge in the digital age. The findings suggest a strong link between well-developed TMS and improved organizational performance. TMS facilitates knowledge sharing, expertise utilization, and team coordination, ultimately leading to better outcomes like innovation, efficiency, and creativity. The paper concludes that TMS represents a strategic management resource, especially for knowledge-intensive organizations. It emphasizes the need for further research to fully understand the potential of TMS in supporting such organizations. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this paper is to examine and compare the trend of intellectual capital disclosures (ICD) of Islamic banks under the International Financial Reporting Standards (IFRS) and Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) regimes over a seven-year period (2012–2018). Design/methodology/approach: A self-developed checklist was developed to measure the extent of ICD practices of Islamic banks in both regimes. Findings: The results revealed a moderate increase in ICD practices over the period of the study. However, there is no significant difference in ICD between the two financial reporting regimes i.e. IFRS and AAOIFI-based banks. In fact, most of the IFRS-based banks have better ICD than AAOIFI-based banks throughout the analysis period. This study contributed to the ICD literature by introducing Shariah capital as a new category of information to disclose besides the common disclosure on human capital, relational and structural related information by the Islamic banks. Practical implications: It is important for Islamic banks to distinguish themselves from conventional banks and ICD can be a conduit to show their uniqueness. The introduction of Shariah capital in this study reflects the main objective of Islamic bank's existence, and it should become an important element in ICD. In fact, some form of guidelines or policy by regulating agencies could facilitate the ICD by Islamic banks and reflect the truth about their ability to capitalize on Intellectual capital and disclose about these practices to their stakeholders. Originality/value: The introduction of Shariah capital as a new component to the existing components (i.e. human capital, structural capital and relational capital) of intellectual capital brings a new perspective to the research on ICD of Islamic banks. This paper further contributes to the scarce evidence of ICD of Islamic banks globally. [ABSTRACT FROM AUTHOR]

As a knowledge-intensive financial enterprise, intellectual capital can play a significant driving role in enhancing the value of financial enterprises. Especially in the current unstable and complex international financial market, it is necessary for financial enterprises to actively consider the advantages of intellectual capital to shape their competitive edge and maximize profit value. However, it is also important to consider the issue of asymmetric information within the financial system, particularly the attitudes and behaviors in the strategic interactions between governments and financial enterprises. Therefore, this paper took the strict logical structure and analytical method of game theory as an effective analytical tool to solve the problem of asymmetric information in the economy and to use the asymmetric information game method to construct a mathematical model of intellectual capital in order to cope with the mistrust in the game process. Based on game theory, this paper systematically analyzed the factors influencing intellectual capital and constructed mathematical models of game theory for adverse selection ex-ante and moral hazard ex-post, analyzing strategic behavior. The research results indicated that, from the perspectives of market reactions and financing constraints, there is an issue of information asymmetry between the government and financial enterprises. The paper also presents viable strategic recommendations for alleviating information asymmetry and achieving coordinated allocation of information resources between government and enterprises. [ABSTRACT FROM AUTHOR]

Knowledge management strategies (KMSs) and intellectual capital have received widespread attention due to their important contribution to the growth of ambidextrous innovation capability (AIC). Yet, there is still a relative paucity of empirical research on the associations between KMSs, intellectual capital, and AIC in the SME context. Thus, this paper is empirically aimed at examining the associations among KMSs and AIC and further explores how intellectual capital mediates these relationships in SMEs. We analyze survey data from 170 Iranian SMEs using structural equation modeling. The results mainly show that the direct improvement in AIC caused by the personalization strategy of knowledge management is greater than the codification strategy of knowledge management. Moreover, the intellectual capital acts as a mediator of the effects of the codification and personalization strategies on AIC. Hence, one practical implication of this paper is that SMEs should pay attention to their personalization strategy as the most effective strategy for promoting ambidextrous innovation and provide guidelines on the interaction between KMSs and intellectual capital to foster their AIC. In addition, this paper offers new insights on the role of KMSs implemented through intellectual capital in organizational ambidexterity, which extends the ambidexterity literature in the context of SMEs. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of the present paper is to identify and evaluate the role of human capital in creating technology entrepreneurship within organizations operating in entirely new circumstances. Design/methodology/approach: In this article the qualitative method was used. Case studies of three photonics enterprises were evaluated. They are the top firms in this part of the hightechnology sector. The employees of these firms have core competences and higher education degrees. Many of them are former scientists. Findings: The Covid pandemic has had a certain impact on disrupting the operation of hightech companies’ supply chains. On the other hand, however, the threat of an international armed conflict caused by the aggression of the Russian Federation against Ukraine resulted in many competitors leaving Russia and Ukraine, which creates an opportunity for the studied companies to develop the "liberated market area= and, consequently, to expand into new markets. Originality/value: Unexpected events like the COVID-19 pandemic, conventional armed conflict may constitute a special opportunity in the context of developing technology entrepreneurship within an organization. [ABSTRACT FROM AUTHOR]

Purpose: This study constructs an efficiency evaluation framework for assessing the human, structural and relational capital in the semiconductor industry of Taiwan. Furthermore, we analyze whether there are significant differences in efficiency across different levels concerning the industry supply chain (upstream, midstream and downstream), employee service tenure, capital scale and company establishment years. Design/methodology/approach: This study focuses on Taiwanese semiconductor companies, utilizing data sourced from the Taiwan Economic Journal (TEJ) Database for the period spanning 2017 to 2021, encompassing a total of five years. Due to the nondisclosure of intangible asset values by all companies, an effort was made to ensure a comparable baseline by excluding companies with incomplete or missing data. Finally, empirical analysis was conducted on a sample of 64 companies using the dynamic network data envelopment analysis method. Findings: (1) Overall efficiency demonstrates structural capital as the most prominent, followed by relational capital, while human capital shows relatively poorer efficiency. (2) To enhance the efficiency of intellectual capital, priority should be given to improving the efficiency of outputs related to intellectual property rights such as patents. (3) The midstream segment exhibits the best efficiency in both structural and relational capital. (4) Companies with longer employee service tenures exhibit superior efficiency in human capital in the long run. (5) Companies with extended establishment years and larger capital scales demonstrate superior efficiency in both human and structural capital. Originality/value: Reflecting on past literature, scholars have primarily focused on the relationship between intellectual capital and firm efficiency, often emphasizing the overall efficiency of intellectual capital. However, within organizations, human capital, structural capital, and relational capital are interrelated. This study, for the first time, assesses the efficiency of these three components within an organization. The research addresses the challenges in analyzing the efficiency of intellectual capital and introduces a highly contemporary approach – dynamic network data envelopment analysis (DNDEA). Using the semiconductor industry in Taiwan as a case study, this paper conducts empirical analysis in a captivating and worthy industry. Therefore, the ideas presented in this paper are original. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to examine the relationship between different dimensions of intellectual capital and industrial companies' financial performance. In addition, this paper aims to examine the role of organisational ambidexterity in mediating this relationship. Design/methodology/approach: This paper adopted a quantitative method using a previously validated questionnaire. The questionnaire copies have been distributed to accountants and accounting managers in the context of industrial companies. Findings: Findings indicate that there is a positive correlation between all dimensions of intellectual capital and organisational ambidexterity. Furthermore, the connection between intellectual capital dimensions and financial performance is notably positive when it comes to relational capital. Additionally, it was established that the various dimensions of capital and financial performance are interconnected through the intermediary influence of organisational ambidexterity. Originality/value: This paper provides important contributions to managers, policymakers and stakeholders. Jordanian industrial companies must improve the quality of their work by enhancing levels of intellectual capital and organisational ambidexterity that leads to improving the financial performance of companies. Additionally, managers should identify and capitalise on the benefits of other intangible assets and understand more about how to increase the use level of other intangible assets. [ABSTRACT FROM AUTHOR]

Purpose: The studies that explore the impacts of national intellectual capital on informal economy are scant. Moreover, the effect of an external factor such as institutional quality that moderates this relationship has largely been neglected in previous studies. Institutions are considered important pillars to accumulate national intellectual capital and reduce shadow economy. As such, this paper aims to investigate how institutional quality moderates the effects of national intellectual capital on informal economy in 17 Asian countries from 2000 to 2018. Design/methodology/approach: This paper uses the generalized method of moments techniques, which allow cross-sectional dependence and slope homogeneity in panel data, to examine the moderating role of institutional quality on the relationship between national intellectual capital and informal economy. Various tests are conducted to ensure the robustness of the findings. Findings: Empirical findings from this paper indicate that an increase in national intellectual capital and institutional quality declines the informal economy. Interestingly, better institutional quality aggravates the negative effects of national intellectual capital on reducing the size of informal economy. The author also finds that enhancing international trade and economic growth results in a decrease in the informal economy in Asian countries. Practical implications: Empirical findings offer policymakers an indication of the relationships between national intellectual capital, institutional quality and informal economy, pointing out that national intellectual capital and institutional quality should be strengthened to allow Asian countries to limit the informal economy. Originality/value: This study provides a conceptual model through which the moderating role of institutional quality on the national intellectual capital–informal economy nexus can be recognized. This approach has thus far not been investigated in the existing literature. To the best of the author's knowledge, this study makes an original contribution to the empirical of national intellectual capital and informal economy nexus and produces new insights into the fields of the moderating effects of institutional quality on this nexus. [ABSTRACT FROM AUTHOR]

The modern world is changing rapidly. A new knowledge-based economy pushes companies and countries to pay attention not only to the products but also to the intellectual capital. This paper uses a bibliometric study to map the conceptual approach of the Relationship between intellectual capital and Industry 4.0 for 1980 - 2022. For this study, we used the Web of Science as a main database for data collection. During the period 1980 - 2022, we filtered 24 671 records for our final sample. Collected data were analysed with descriptive statistics, co-occurrence analysis, co-authorship and citation analyses. VOSviewer was used for further visualisation of results. As these linkages are not well understood yet, this paper has added value to developing these relationships from a bibliographic point of view. [ABSTRACT FROM AUTHOR]

Purpose: A majority of higher education institutions (HEIs) in Oman, and internationally, have adopted English as the language of education, driven by its power and its globally accepted status as the language of knowledge and communication. Such an internationalisation policy has been inadequately evaluated to examine its actual effects. This paper aims at analysing the existing literature with a view to hypothesise the effects of adopting English as a medium of instruction (EMI) on establishing intellectual capital in the Omani context. Design/methodology/approach: The paper employs a case study design that draws on data generated through a systematic review of 94 peer-reviewed papers that are synthesised using thematic analysis. Findings: The findings indicate that EMI negatively affects the optimal creation of intellectual capital through limiting access to HE, hindering knowledge transfer, impeding Omanis' employability and hindering faculty's professional growth. EMI leads HEIs to mirror the supplying countries' cultures in terms of materials, ideologies and standards. It affects teaching and research quality, training and communication, the sense of equity, belonging and self-worth amongst students and the relationships amongst faculty members. It also increases reliance on external stakeholders. Research limitations/implications: The paper highlights the interconnection between the forms of intellectual capital and how some components are antecedents to the creation of the intellectual capital forms. It establishes the moderating role the language of instruction plays in relation to the three sub forms of intellectual capital in higher education. Practical implications: The paper calls for maximising higher education intellectual capital through adopting bilingual rather than monolingual higher education. It calls upon policymakers to revisit the assumptions underlying higher education systems in order to optimise their outcomes. Originality/value: The paper is the first one that sheds light on the role of language in intellectual capital construction. Such a moderating role has received almost no attention in the higher education literature that is largely busy quantifying its outcomes rather than ensuring they are actually sustainably generated. [ABSTRACT FROM AUTHOR]

The paper is the first attempt to integrate microdata on universities and firms across most European countries in order to disentangle the impact of knowledge spillovers from human capital (graduates) and intellectual capital (codified research output) on the performance of firms. Data cover all Higher Education Institutions (HEIs) registered in the official European Tertiary Education Register (ETER). Data on performance of firms are from ORBIS and refer to change in the 2011–2015 period in turnover, total assets, intangible assets, and employment. Firms are georeferred and the spillovers from all HEIs located at a given distance are summed and integrated. The findings suggest that, among knowledge spillovers, the creation of human capital via education of students has a larger impact than the circulation of research knowledge. Moreover, the two factors seem to be complements rather than substitutes. Spatial proximity is important for embodied knowledge spillovers (i.e. educated people), while for codified and disembodied spillovers (citations to publications) the spatial dimension is less relevant. The findings have important managerial and policy-making consequences. [ABSTRACT FROM AUTHOR]

The purpose of this paper is to investigate both extent and trend of intellectual capital (IC) information disclosed in annual reports and to examine the impact of board gender diversity (BGD) on IC voluntary disclosure in Tunisia. The statistical analysis is conducted on a sample of 54 Tunisian non-financial listed companies observed over the 2008–2019 period. Both weighted and unweighted disclosure indices, composed of 76 IC items, are constructed to measure IC voluntary disclosure extent in Tunisian companies' annual reports. Descriptive statistics and multiple linear regressions are performed to analyze data. In fact, eight multiple regression models on panel data are developed to examine the impact of BGD on IC voluntary disclosure. The results show that BGD affects significantly IC voluntary disclosure extent, in line with resource dependence theory. BGD is viewed as a complementary corporate governance mechanism that has a significant positive effect on IC voluntary disclosure. These empirical findings have several implications for investors, managers, regulatory bodies and any other interested group as they report the matter of BGD on IC voluntary disclosure. By contributing to IC and BGD literature and adopting both unweighted and weighted IC index based on stakeholders' perception, this paper can be regarded, to the best of the author's knowledge, as the first empirical study that provides empirical evidence on the association between BGD and IC disclosure in Tunisia, as an example of a developing economy. [ABSTRACT FROM AUTHOR]

Purpose: Corporate disclosures are essential because they provide transparent and accurate information about a company's financial health, performance, risks and governance practices. They enable investors to make informed decisions, promote market efficiency and maintain trust in the financial system. This paper uses bibliometrics to identify the intellectual composition of the literature on corporate disclosure. Design/methodology/approach: Based on the bibliometric information of 4,551 articles on corporate disclosure research, the authors conducted citation, keyword co-occurrence, bibliographic coupling and publication analyses to elucidate the leading articles, authors, sources, institutions, countries, themes and topics in the field of corporate disclosure from the 1960s to 2021. Findings: The findings of this review demonstrate that corporate disclosure research is based on four broad themes – the role of disclosure in capital markets, non-financial disclosure, determinants of corporate disclosure and firm risk and intellectual capital disclosure. This review suggests that management should pay attention to the financial and non-financial corporate information that investors, regulators and the government emphasise. Originality/value: This paper is the first comprehensive bibliometric review on corporate disclosure. It summarises the regulatory shifts, technological changes and industry trends that have influenced corporate disclosure research. Besides identifying broad research themes, the authors performed bibliographic coupling for research on disclosure sources, including annual reports, management forecasts, earnings calls, press releases, the Internet and social media, to reveal the thematic clusters related to these sources. [ABSTRACT FROM AUTHOR]

Purpose: The objective of this paper is to verify whether the ISO 9001 standard has an impact on the three components of intellectual capital, namely: human, structural, and relational capital. Design/methodology: Drawing on the absorptive capacity theory, the knowledge creation theory, and the socio-technical systems theory, we developed a conceptual model that was tested on a sample of 100 Moroccan companies certified under ISO 9001. Findings: The results indicate a direct impact of the ISO 9001 standard on human capital, an indirect impact on structural capital through human capital, and finally, the ISO 9001 standard influences relational capital through a serial mediation of human and then structural capital. Originality/value: This paper is a response to the current international debate on the importance of intellectual capital for value creation. Indeed, for intellectual capital to create value, it must be developed, and ISO 9001 standard precisely enables this development, as demonstrated by the results. Considering that more than a million organizations hold ISO 9001 certification worldwide, this aligns with the international scope of the debate on intellectual capital. [ABSTRACT FROM AUTHOR]

Firms have considered intellectual capital (IC) as a key factor improving their competitiveness and performance. They can optimize their performance by maximizing resource utilization through examining the IC and physical capital. Therefore, in order to improve their competitiveness, this paper examines the impact of IC and its components on Vietnamese listed firm performance with a comparison among industry types over the period 2008-2021. The value added intellectual coefficient (VAIC) model is employed to measure IC. The system generalized method of moments (SGMM) and structural equation model (SEM) are used to identify the factors affecting firm performance. Our findings are that IC and its components play an important role in firm performance. VAIC, human capital efficiency (HCE), and capital employed efficiency (CEE) contribute to firm performance. Structural capital efficiency (SCE) positively influences firm performance for all combined firms and manufacturing companies, while it has a negative effect on firm performance in the service sector. The financial crisis played an important role, but the COVID-19 pandemic eroded firm performance. The financial crisis had a moderating effect on IC. This research expands the understanding of IC by analyzing the impact of IC and its components on firm performance with consideration of global crises and industry comparison. [ABSTRACT FROM AUTHOR]