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Cited by 138Intellectual Capital and Performance AnalysisAccounting Theory and Financial ReportingFinancial Reporting and Valuation Research

Intellectual capital and firm performance: Differentiating between accounting-based and market-based performance

Hamdan, Allam·2018·International Journal of Islamic and Middle Eastern Finance and Management
DOI 10.1108/imefm-02-2017-0053
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Abstract

Purpose: This study sheds light on the relation between intellectual capital and firm performance. The study argues that traditional performance measurement based on accounting is still able to explore the relation between intellectual capital and performance. Design/methodology/approach: The study was conducted at 198 firms from two Gulf Cooperation Council countries: Kingdom of Saudi Arabia and Kingdom of Bahrain for the period 2014–2016. To measure intellectual capital, the value added intellectual coefficient model was adopted along with two measures of performance: accounting-based performance which is return on assets and market-based performance which is Tobin’s Q, in addition to the Random-Effects Regression. Findings: Study findings came up with evidences that support the relationship between intellectual capital and accounting-based performance, but negates any relation between intellectual capital and market-based performance. The findings also revealed different results, between Saudi Arabia’s and those of Bahrain. Originality/value: The study contributes to the debate on the validity of relating intellectual capital to the traditional accounting-based performance.

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Crossref · 10.1108/imefm-02-2017-0053

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46 of 46 references verified0 citation errors · 0 not checkable

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  • The study's results are consistent with prior research showing that improvements in ICE and WCME lead DMUs to achieve better performance.

    “These results are consistent with prior research showing that improvements in ICE and WCME lead DMUs' to achieve better performance (Hamdan, 2018;Isola et al., 2020;Kabuye et al., 2019;Louw et al., 2022;Nadeem et al., 2017Nadeem et al., , 2018;;Seth, Chadha, Ruparel, et al., 2020;Seth et al., 2021a, b).”

    From Does the Efficiency of a Firm's Intellectual Capital and Working Capital Management Affect Its Performance? (2024) · cites this paper as Hamdan, 2018

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Authors
Hamdan, A.
Affiliations
Ahlia University (BH)
Corresponding author
Hamdan, Allam
ORCID
Hamdan, Allam
Venue
International Journal of Islamic and Middle Eastern Finance and Management
Publisher
Emerald
Published
2018-04-16
Volume
11
Issue
1
Pages
139-151
ISSN
1753-8394 (ISSN-L)
DOI
10.1108/imefm-02-2017-0053
OpenAlex
W2785317713
Cited by
138
References
46
Citations by year
2026: 9 · 2025: 12 · 2024: 17 · 2023: 23 · 2022: 20 · 2021: 24 · 2020: 22 · 2019: 7 · 2018: 2 · 2017: 1 · 2015: 1
FWCI
22.98
Type
journal article
Language
en
Open access
closed
Licence
www.emeraldinsight.com/page/tdm (tdm)
Locations
International Journal of Islamic and Middle Eastern Finance and Management (publishedVersion)
Topics
  • Social Sciences › Business, Management and Accounting › Strategy and Management › Intellectual Capital and Performance Analysis
  • Social Sciences › Business, Management and Accounting › Accounting › Accounting Theory and Financial Reporting
  • Social Sciences › Business, Management and Accounting › Strategy and Management › Financial Reporting and Valuation Research
Keywords
intellectual capital, firm performance, Value Added Intellectual Coefficient, return on assets, Tobin's Q, accounting performance, market-based performance, Saudi Arabia, Bahrain

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