مقاله انگلیسی رایگان در مورد سرمایه فکری و عملکرد شرکت؛ ایجاد تفاوت بین عملکرد – امرالد 2017

 

مشخصات مقاله
انتشار مقاله سال 2017
تعداد صفحات مقاله انگلیسی 14 صفحه
هزینه دانلود مقاله انگلیسی رایگان میباشد.
منتشر شده در نشریه امرالد
نوع مقاله ISI
عنوان انگلیسی مقاله Intellectual capital and firm performance؛ Differentiating between accounting-based and market-based performance
ترجمه عنوان مقاله سرمایه فکری و عملکرد شرکت؛ ایجاد تفاوت بین عملکرد بر پایه حسابداری و بازار
فرمت مقاله انگلیسی  PDF
رشته های مرتبط مدیریت، حسابداری
گرایش های مرتبط مدیریت عملکرد، مدیریت منابع انسانی، مدیریت اجرایی، مدیریت مالی
مجله مجله بین المللی امور مالی و مدیریت اسلامی خاورمیانه – International Journal of Islamic and Middle Eastern Finance and Management
دانشگاه Department of Accounting and Economics – Ahlia University – Bahrain
کلمات کلیدی عملکرد شرکت، عملکرد مبتنی بر حسابداری، عملکرد مبتنی بر بازار، سرمایه فکری، بورس بحرین، بازار مالی عربستان
کلمات کلیدی انگلیسی Firm performance, Accounting-based performance, Market-based performance, Intellectual capital, Bahrain bourse, Saudi financial market
کد محصول E7523
وضعیت ترجمه مقاله  ترجمه آماده این مقاله موجود نمیباشد. میتوانید از طریق دکمه پایین سفارش دهید.
دانلود رایگان مقاله دانلود رایگان مقاله انگلیسی
سفارش ترجمه این مقاله سفارش ترجمه این مقاله

 

بخشی از متن مقاله:
1. Introduction

In the last decade, the subject of intellectual capital was of great interest for scholars, after the world has shown an apparent concern with knowledge economy. Intellectual capital was acknowledged to be one of the basic factors of firm performance (Serenko and Bontis, 2013). The intellectual capital has three dimensions depending on the perspective through which it is viewed. These are: human capital, based on human resources, structural capital relying on organizations and finally relational capital based on coordinating the relation between the organization and the surrounding environment (Jardon and Dasilva, 2017). Many endeavors have been adapted to measure intellectual capital and many others to measure its impact on firm performance. Researchers debated the issue of suitability of performance and traditional measures based on accounting standards to explain the firm’s actual performance and its relation to intellectual capital. Pulic (2000) sees that traditional performance measures are not suitable to measure performance throughout knowledge economy. He claims that measures of industrial economy are unable to be of real value which has already been created. Many creative attempts have been conducted throughout the last decades to measure firm performance based on non-traditional methods. Some of them were linked to shareholder value analysis that include many measures such as: Return on Investment or Economic Value Added (EVA) or other market-based measures such as Tobin’s Q. The intellectual capital is one of the intangible assets which can’t be accurately measured. Frykman and Tolleryd (2010) see that the intellectual capital includes all nonfinancial assets which don’t appear in the balance sheet of any firm. The difficulty in measuring and reporting intellectual capital stems from the accounting standards based on traditional accounting practices. With reference to standard no. 38 (IAS 38) international accounting of standard (IASB, 2004), which deals with the intangible assets, reveals that it is not easy to specify and measure elements of intellectual capital in firms through the practices of traditional accounting that leaves a gap between the firm’s book and market values (Rahman, 2012). Pulic (1998a, 1998b) made up a methodology which was widely used to measure the efficiency associated with the components of intellectual capital and the capital comprising the physical and financial ones, based on the concept of value added (Iazzolino and Laise, 2013).