Assessing Intellectual Capital efficiency and productivity: An application to the Italian yacht manufacturing sector
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The study controlled for firm size (SIZE), financial leverage (LEV), and firm age (AGE).
“we controlled for three variables: firm size (SIZE), which was measured by the natural logarithm of total assets; financial leverage (LEV), which was measured by dividing the DMU's total liabilities by its shareholders' equity; and firm age (AGE) as a proxy for learning, which was measured by the natural logarithm of the DMU's age since inception.”
From Does the Efficiency of a Firm's Intellectual Capital and Working Capital Management Affect Its Performance? (2024) · cites this paper as Costa, 2012
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Habib, A. M., & Dalwai, T. (2024) · Journal of the knowledge economy · doi:10.1007/s13132-023-01138-7 · Cited by 99 · see citing works
“The DEA approach has been used to evaluate and benchmark ICE in various countries, including Austria (Leitner et al., 2005), Taiwan (Lu et al., 2010; Wu et al., 2006), Italy (Costa, 2012), Poland (Nitkiewicz et al., 2014), and Malaysia (Kweh et al., 2015).”
- Authors
- Costa, R.
- Affiliations
- University of Rome Tor Vergata (IT)
- Corresponding author
- Costa, Roberta
- ORCID
- Costa, Roberta
- Venue
- Expert Systems with Applications
- Publisher
- Elsevier BV
- Published
- 2012-06
- Volume
- 39
- Issue
- 8
- Pages
- 7255-7261
- ISSN
- 0957-4174 (ISSN-L)
- OpenAlex
- W2003334068
- Cited by
- 76
- References
- 25
- Citations by year
- 2025: 2 · 2024: 6 · 2023: 1 · 2022: 5 · 2021: 3 · 2020: 8 · 2019: 1 · 2018: 7 · 2017: 3 · 2016: 4 · 2015: 7 · 2014: 10 · 2013: 15 · 2012: 3
- FWCI
- 33.33
- Type
- journal article
- Language
- en
- Open access
- closed
- Locations
- Expert Systems with Applications (publishedVersion)
- Cineca Institutional Research Information System (Tor Vergata University) (submittedVersion)
- Topics
- Social Sciences › Business, Management and Accounting › Strategy and Management › Intellectual Capital and Performance Analysis
- Social Sciences › Decision Sciences › Management Science and Operations Research › Efficiency Analysis Using DEA
- Social Sciences › Business, Management and Accounting › Accounting › Accounting Theory and Financial Reporting
- Keywords
- intellectual capital, intellectual capital management, intangible assets, productivity, efficiency, benchmarking, best practices, yacht manufacturing, Malmquist productivity index, data envelopment analysis
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