The Electronic Journal of Knowledge Management aims to publish perspectives on topics relevant to the study, implementation and management of knowledge management
Become a Reviewer for EJKM click here
Click here to see other Scholarly Electronic Journals published by API
For a range of research text books on this and complimentary topics visit the Academic Bookshop

Information about the European Conference on Knowledge Management (ECKM) is available here.

For info on the International Conference on Intellectual Capital, Knowledge Management and Organisational Learning (ICICKM), click here
Information about the European Conference on Intellectual Capital (ECIC) is available here
 

Journal Article

Voluntary Disclosure of Intellectual Assets and Intellectual Liabilities: Impact on Financial Performance in Publicly Listed Firms in the United Arab Emirates  pp325-338

George Majdalany, Jeffrey Henderson

© Nov 2013 Volume 11 Issue 4, ECIC 2013, Editor: Lidia Garcia Zambrano, pp280 - 386

Look inside Download PDF (free)

Abstract

Abstract: Financial reporting is an important, crucial task for achieving and sustaining a well‑organized, farsighted business. Furthermore, investor demand for relevant information and improved quality and timeliness of financial information is increasin g in the face of deteriorating usefulness of traditionally reported earnings, cash flows, and equity values. Thus, many accounting industry practitioners, analysts, and researchers now see Intellectual Capital (IC) as a driver for a firms long term bus iness competitiveness. However, most IC studies have overlooked the negative side of IC which is referred to as Intellectual Liabilities (IL). Therefore, the objective of the present research is to explore through empirical analysis how Intellectual Ass ets (IA) and IL components, as independent variables, influence Firm Financial Performance (FFP) as a dependent variable. The present study uses content analysis of 2010 and 2011 annual reports for all publicly listed companies in the United Arab Emir ates (UAE). Multivariate regression analysis is employed to answer the research question: What are the characteristics of a new conceptual model that assists in explaining the relationships between IC disclosure and FFP for companies listed on the UAE s tock exchanges? The findings indicate a statistically positive relationship between Human Assets (HA), Relational Assets (RA), Structural Assets (SA), Human Liabilities (HL), Relational Liabilities (RL), and Structural Liabilities (RL) on one hand, and Return on Equity (ROE) on the other hand. However, this research has some limitations which include the restrictions inherent in the content analysis method, in addition to the external validity to other jurisdictions due to the sample being c hosen from the UAE only. In terms of practical implications, the findings of this study provide an insight to firm managers on the impact of increased transparency and disclosure on FFP.

 

Keywords: Keywords: intellectual assets, intellectual liabilities, disclosure, financial performance, United Arab Emirates

 

Share |

Journal Article

The Communication of Intellectual Capital … Prevalence and relationship with Organizational Performance  pp38-50

Janet Wee, Alton Chua

© Jun 2015 Volume 13 Issue 1, Following ECKM and ICICKM 2014, Editor: Meliha Handzic and John Dumay, pp3 - 100

Look inside Download PDF (free)

Abstract

Abstract: While intellectual capital (IC) as an asset is long noted, one area that has begun to attract attention is the communication of IC. The past decade of increasing global competition and economic downturns have enhanced the importance of the com munication of IC, in particular, how IC supports organizational performance (OP). Current literature on the communication of IC is limited to reporting metrics, which does not provide sufficient insights on OP. Yet, the need for the communication of IC is growing globally as investors are demanding for more non‑financial information to reflect organizations sustainability. Hence, the objectives of this study are three‑fold. First is to ascertain the prevalence of the communication of IC, where past s tudies have reported low occurrence. Secondly, the study aims to examine the communication of IC in terms of content; and finally, to investigate the correlation of the communication of IC with OP. The dataset used in this study was drawn from annual repo rts and supplementary corporate disclosure (ARS) published for FYE2011 in English by 299 banks listed on the stock exchanges globally. The communication of IC was reviewed from three angles, human capital, relational capital and structural capital; and OP encompasses business continuity, risk management and organizational productivity. Content analysis was used to evaluate the communication of IC and to highlight nuances and trends. Findings showed that the communication of IC was prevalent in more than half of the banks in the dataset, where the communication of Human Capital content was most widely reported. Smaller banks, in particular, were found to be lacking in the communication of IC. Three peculiarities were also identified, namely inclusion of information on women, importance of training to organizational productivity, and extensiveness of risk management processes in banks. The significance of this study lies in its effort to highlight relevance of the communication of IC from the perspective of IC components and its correlation to OP.

 

Keywords: Keywords: intellectual capital, communication of intellectual capital, organizational performance, correlation, annual report and corporate disclosures

 

Share |