Investigating intellectual capital: The role of intellectual property rights reform

Autor:	Minh H. Do, Vo Thanh Tam, Nguyen Kim-Duc
Jazyk:	angličtina
Rok vydání:	2022
Předmět:	firm performance value-added intellectual coefficient (VAIC) intellectual capital intellectual capital right reform sustainable competitive advantage Finance HG1-9999 Economic theory. Demography HB1-3840
Zdroj:	Cogent Economics & Finance, Vol 10, Iss 1 (2022)
Druh dokumentu:	article
ISSN:	23322039 2332-2039
DOI:	10.1080/23322039.2022.2106630
Popis:	We investigate the impact of intellectual capital (IC) on firm performance (FP). This study contributes to the literature on IC by extending the IC components and exploring the moderating effect of intellectual property right (IPR) reform on the IC–FP association. An analysis of a dataset of non-financial enterprises with 6,303 firm-year observations collected from ASEAN member countries from 2009 to 2019 reveals thatFP is positively related to IC and IC components. Human capital is found to be the leading element because it exerts direct as well as indirect influences on FP. On the other hand, IPR determines both significance and the strength of the relationship between IP and FP.
Databáze:	Directory of Open Access Journals
Externí odkaz:	https://doaj.org/article/bb29271b5e9a4743bca69a73a1c17235 Zobrazit plný text záznamu View record in DOAJ Plný text ve formátu PDF Plný text ve formátu HTML
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