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Financial Context And Contemporary Issues In Firm

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Question:

Give a literature review on the impact of intellectual capital on firm's market value and financial performance. An empirical study of companies listed on the nigerian stock exchange with references?
 
 

Answer:

Introduction

Research Title: A research Study on the impact of Intellectual Capital on Firm's Market Value and Financial Performance: An Empirical Study of Companies Listed on the Nigerian Stock Exchange with references.

Research Aim and Objectives: As we know that, to understand and analyze the aims and objectives is important in order to accomplish the outcomes of the research paper. In the same manner, it offers a brief overview about the research paper so that the readers can understand the role and importance of research paper in an effective and more significant manner. The following are the main objective of this research paper:

1. To develop the conceptual development regarding the impact of Intellectual Capital on Firm's Market Value and Financial Performance

2. To analyze the Intellectual Capital role or contribution in the Firm's Market Value and Financial Performance

3. To recommends the ways of use of Intellectual Capital by the Firm's to enhance their Market Value and Financial Performance

Research Question: The main questions of this research paper are as follows:

1. What is the role of Intellectual Capital in the Firm's Market Value and Financial Performance?

2. How Intellectual Capital affect financial efficiency as well as market value of today’s firms

Purpose & Justification of the study:

In today’s more challenging and competitive business era, with the increasing significance and importance of intangible assets, particularly intellectual capital in the business firms/organizations and companies; the majority of the traditional accounting systems are fully not capable to estimate the intellectual capital properly in an effective and proper manner. Along with this, it should also be noted down that, the main purpose of this study is to address and evaluate the relationship among the intellectual capital, market value and firm’s financial performance (Clarke, Seng, and Whiting, 2011).

 

Importance and Scope of the Research study: Generally, this research paper has wide scope because this research essay is conducted through evaluating secondary sources such as articles, books and online sources. In the same way, independent research is considered for the fulfillment of associated objectives and aims of this research paper in an effective and appropriate manner. So, it can be said that, this paper has wide scope. Along with this, it should also be noted down that, this research paper would be more valuable, beneficial and effective for the readers, students and researcher in understanding the different concepts associated with the intellectual Capital, Firm's Market Value, assets efficiency, revenue growth, equity efficiency and Financial Performance.  Moreover, this paper will also assist them understanding the relations among the relationship among the intellectual capital, market value and firm’s financial performance. With the help of this research study, they would be able to apply these concepts in real life in order to fulfill specific objectives and further research effectively.

Background Information about the Research Paper: Recent monetary advancements, globalization and its results cause that association's execution has been consider all the more; along these lines, all inner and outside recipients of association dependably assess firms. Besides, in past, propositions assessments are done through execution assessment and firm substantial resources assessment. Anyhow, today, sort of benefits named impalpable resources is recommended that is utilized more for assessing firms, by and large theories elusive resources call Intellectual capital. Science and innovation headway on the grounds that huge improvement in human life and this cause that materiality of Intellectual capital is all the more in business. Previously, these advantages were physical and unmistakable that show firm esteems in monetary proclamation; yet, with modern upheaval these benefits are elusive and Intellectual capital that shows genuine estimation of firm. With moving to the third thousand years, Intellectual power supplants mechanical, specialized and physical force (Fincham, and Roslender, 2003).

Financial statement provided by generally accepted accounting principle scarcely demonstrate genuine size of firm and firm execution which can discover this contrast between business esteem and book estimation of firms. Distinction between business sector esteem and book estimation of firms show incapacity of customary bookkeeping systems in measuring Intellectual capital. This theme has created performing numerous examines in the field of Intellectual capital until relationship between stock cost in securities exchange and book estimation of firm in monetary articulation be recognized. Intellectual capital has critical part in making a procedure for making firm esteem; thus, overseeing Intellectual capital consider as imperative and powerful calculates Organizational activities (Kamal, Mat, Rahim, Husin, and Ismail, 2012).

Review of Literature/ Literature Review

According to Maditinos, Chatzoudes, Tsairidis, and Theriou, G. (2011) intellectual capital is the greater part of firms' elusive resources which highlight itself through distinction in the middle of business and book estimation of firms that depended on learning and can bring about making esteem in firm. The term Intellectual capital was proposed first by Galbraith in 1969. Numerous definitions have been proposed about savvy capital. For case, Intellectual capital as new capital of association that Intellectual assets like information, data and experience are as instrument for making this capital. Intellectual capital is characterized as concealed resources of firm that perceiving and measuring it for speaking to in money related explanation is troublesome (Puntillo, 2009).

In other words Rahman and Ahmed, (2012), intellectual capital implies that utilization from information, experience and every elusive resource at creation or administration which cause making quality for association. Firm genuine quality can increment with utilizing Intellectual capital as a part of association ceaselessly. Utilizing structure Intellectual capital can itself reason making more savvy capital in association. Researchers and scholar of Intellectual capital range accept that Intellectual capital comprises of three sections: (1) capital utilized, (2) human capital, (3) auxiliary capital (Rehman, Rehman, Usman, and Asghar, 2012).

 

Human Capital: Human capital as capacity of an association for discovering best arrangement and technique from information and experience of its head honchos. This information is at executives psyche and human capital way out from association since bosses abandon it, so human capital isn't possessed association (Seetharaman, Sooria  and Saravanan, 2002).

Capital Employed: Capital employed incorporates all connections that there is between association with individuals and different organizations for its survival. Idea of capital utilized is information that association utilizes it as a part of promoting and association with costumer at business. Capital utilized increment is conceivable with developing human and auxiliary capital. Capital utilized is fundamental calculate changing over Intellectual cashflow to market esteem and is consequence of association business execution. Association connections separation to two gatherings in light of its objective: first gathering is a relationship that is official with contracts and duties and second gatherings is casual (Subhash, 2011).

Structural Capital: Structural capital is structure that empowers utilizing from Intellectual capital at association. Basic capital is for instance licenses, business signs, information base, association graph and systems. This capital is for association and it will stay in association with leaving head honchos from it. An association that has solid auxiliary capital has strong society for its superintendents that permit new experience, learning and disappointment experience to them (Bontis, William and Stanley, 2000).

Ahangar, (2011) found that, in the mid-20th century, monetary market analysts have attempted to attract consideration regarding the organization's new way to deal with business. This methodology was in view of the thought that each association has the abilities, resources and other money related assets are extraordinary and unmistakable from different associations it is a wellspring of cured toward oneself making quality and riches. In this way, it is fundamental for all the assets and authoritative limit and monetary record resources are distinguished and measured. Chen, Cheng, Hwang, (2005) contended that, intellectual capital comprises of all benefits that are not demonstrated the organization's asset report and it incorporates those impalpable resources, for example, trademarks, licenses and human focal points, structure and the correspondence environment is not reflected strategy for bookkeeping in budgetary articulations.

Firer, Williams, (2003) defined that, generally, the market value of companies is greater than its book value. This is expected absence of completely mirror the estimation of Intellectual capital and immaterial resources to be decided sheet, and accordingly causes the money related Statements lose utility quality and viability of their data. This prompts create interest issues identified with Intellectual capital. These days, physical unmistakable resources alone are not the way to effective groups and associations. Yet, happiness regarding Intellectual capital and administration the capital is that key to achievement is considered in the field of today's turbulent and testing environment. Since the developing significance of Intellectual capital in methodology organizations vital focal point, the exploration looks at the relationship between educated capital and business sector esteem and budgetary execution recorded organizations in Tehran Stock Exchange bonds (Gan, Saleh, 2008).

Along with this, it should also be noted down that, intellectual capital deals with knowledge, information, intellectual property and experience that can be successful in making of riches. In the same way, capital structure, learning of data innovation, is patent rights and abuse of brand names. Aside from this, it is additionally dissected that, workers, the Intellectual funding to make through abilities, disposition, Intellectual aptitudes and experience. Besides, capital structure all non-HR and the Knowledge Organization ought to be incorporated databases and information sources, authoritative outlines, association and strategies, mandates and regulations, the substance and courses of action hierarchical methodologies and operational projects. It is additionally deciphered that, capital structure bolster the intellectual capital for enhanced authoritative execution (Holton, Yamkovenko, 2008).

In the words of Maditinos, Chatzoudes, Tsairidis, Theriou, 2011) the capital structure is an element of human capital and the two cooperate with one another and their conclusion social capital (client) is demonstrative of business sector force, expand piece of the pie and client dependability. Notwithstanding this, social capital ought to showed all connections that organization furnishes with Customers, contenders, suppliers and products, exchange affiliations or government. It is more essential among the segments of Intellectual capital, human capital; on the grounds that human capital is wellspring of development and vital corporate rebuilding, which is gotten by enhancing human abilities. In the backing of Mavridis, Kyrmizoglou, (2005) expressed that, a gathering of human capital; learning workers are an organization's capacity and experience the death of the organization's fleeting in available time. Anyway, capital structure is capacities and information of the organization that has been controlled the organization, and there stays, after the takeoff of the organization's representative's Intellectual capital in the bookkeeping of elusive resources say non-tradable. In the meantime, impalpable resources to be decided sheet are incorporated Human capital, data capital and hierarchical capital. Impalpable resources accounting reports are not exchanged the business.

These assets has not a constrained life these benefits hasn't a restricted life but their devaluation is not computed. In the monetary writing there are two methodologies on the administration of Intellectual capital. In the first approach are reinforced authoritative Infrastructures, learning correspondence and the capacity of representatives until Long-term execution of the organization enhanced by expanding institutional information. The methodology is known as school of thought information based (Ruta, 2009). Then again, it is found by Samiloglu, (2006) that, if an organization is entitled of better savvy capital in the business environment, will have an upper hand. In the second approach, Intellectual Capital is viewed as sort of financial resource quantifiable. This methodology underlines to acquire benefits through intelligent Capital and is known as the school of monetary capital. This is utilized for the models taking into account the capital business like immaterial offset models (Tan, Plowman, Hancock, 2007).

Yang, and Lin, (2009) investigated relationship between intellectual capital and financial performance in financial sector of Nigeria. Examination results demonstrated that there is certain and noteworthy relationship between qualities included of Intellectual capital and its segments (capital utilized, human capital and basic capital) with ROA and ROE proportions. Divider, (2007), researched Intellectual capital effectiveness and firm execution, their examination is done on 18 organizations in Nigeria at 2007. Discovering demonstrated that there isn't noteworthy relationship between human capital and auxiliary capital with ROA proportion yet capital utilized has positive and huge association with ROA proportion. Gruian (2011) examined effect of Intellectual capital on monetary execution of 41 organizations acknowledged at Nigerian Stock Exchange. Exploration results demonstrated that there is sure and critical relationship between Intellectual capital and its segments with ROE proportion.

 

Walsh, Enz, Canina (2008) examined relationship between intellectual capital with proportion of business sector quality to book esteem and monetary execution underway and administration parts of firms acknowledged at Nigerian Stock Exchange, discovering demonstrated that in administration part there is certain and critical relationship between intelligent capital with ROE proportion furthermore between segments of Intellectual capital with M/B (proportion of business worth to book estimation of value). Underway part, there is sure and huge relationship between intelligent capital with ROE proportion and between human capital with M/B proportion while crossing over and basic capital have converse and critical association with M/B proportion. Mangang (2012) contended that conventional budgetary reporting can't be utilized to figure the genuine estimation of the firm on the grounds that it quantifies just transient monetary and unmistakable resources. However, in the late years organizations are occupied with estimation of Intellectual capital for answering to partners and they try to discover a system for assessing interior elusive resources. As per Nwajei, Okwagi, Nwajei and Obi-Iyeke 2012) Intellectual capital can be characterized as the crevice between book esteem and business esteem. Expanding crevice between business esteem and book estimation of organizations has pulled in the consideration of numerous looks into to locate the missing estimation of the money related proclamations.

Because of the role of the intellectual capital in filling the crevice between book esteem and business esteem, the nature of Intellectual capital has been considered in numerous studies. The real issues of client capital is learning that current in advertising channels and association with clients and it is a determinant calculate changing over savvy cashflow to market esteem (Amanchi and Mohd, 2012). At first this arrangement was found in the writing of Intellectual capital and prompted improvement of backhanded strategies for measuring Intellectual capital; for instance It is contended that Intellectual capital is acquired from the aggregate estimation of three pointers: Human capital (learning and abilities), basic capital (databases and hierarchical structure) and client capital (client and supplier connections). Up to now numerous models have been proposed to quantify Intellectual capital, for example, the monetary worth included (EVA), quality based administration (VBM), Tobin's Q proportion and so on (Chen et.al, 2004). Some of these models are particular that have been planned and actualized in a specific organization and others are absolutely hypothetical models.

Maditinos  Chatzoudes  Tsairidis and Theriou 2011) suitable strategy for measuring the Intellectual capital, he contended that the business sector estimation of the organizations is made by capital utilized and Intellectual capital furthermore educated capital is made out of basic capital and human capital, in this system the data about worth creation effectiveness is measured by both elusive (human capital and auxiliary capital) and substantial resources of an association. this system is called VAIC and it by implication measure Intellectual capital through the quality included productivity of capital utilized (VACA), worth included effectiveness of human capital (VAHU) and worth included proficiency of basic capital (STVA). However there are inborn restriction in the VAIC technique yet in correlation with different techniques its effortlessness, comprehensibility and unwavering quality make it a perfect strategy (Clarke, Seng, and Whiting, 2011). VAIC is a suitable and endorsed strategy for measuring Intellectual capital in light of the fact that the greater part of the information utilized as a part of this system is taking into account bookkeeping information that are discernible and unquestionable. Different routines for measuring Intellectual capital are regularly tweaked with the goal that they fit the profile of a specific organization. Indeed, the models are tweaked and subsequently they can't be summed up.

Kamal, Mat, Rahim, Husin, and Ismail, (2012) defined that, any association, whether open or private for their survival or development must have game changer; Human assets are the most mind boggling and basic element for accomplishing game changers but then they are the most prohibitive variable. General expenses of labor in numerous associations are more prominent than the aggregate of working upkeep and assembling expenses. It ought to be specified that these expenses are different in diverse associations with respect to the way of the business, item or administration (Maditinos, Chatzoudes, Tsairidis, and Theriou, 2011). Different specialists likewise measured the Intellectual capital in diverse commercial ventures and parts of the economy and they analyzed the effect of Intellectual capital on the money related variables. Muhammad and Ismail (2009) analyzed the relationship between educated capital and business execution in the Nigerian budgetary area; they inferred that Intellectual capital has a positive association with firm execution (measured by ROA and benefit).

 

Rehman, Rehman, Usman and Asghar, (2012) examined the relationship between intellectual capital and financial performance of companies listed in the Nigerian Stock Exchange. For this reason they utilized value, income every offer and yearly return every offer as pointers of money related execution and they utilized VAIC strategy for measuring Intellectual capital .The aftereffects of their study showed that there is a positive relationship between educated capital and the organization's future execution. They likewise reasoned that the development rate of Intellectual capital has a positive association with firm execution. Seetharaman, Sooria and Saravanan, (2002) inspected the relationship between quality included Intellectual coefficient (VAIC) and the proportion of business worth to book esteem in the Nigerian managing an account area. The consequences of their study showed that there is noteworthy relationship between the ward variable (proportion of business sector quality to book esteem) and the free variable (VAIC) and its three segments. (Bontis, William, and Stanley,  (2000) utilized VAIC M to quantify the relationship between intelligent capital and business execution of Nigerian firms; the consequences of their study demonstrated that there is no noteworthy connection between the three parts of Intellectual capital and three ward variables (productivity, profitability, business esteem) (Maditinos, Chatzoudes, Tsairidis, Theriou, 2011).

Summary

The objective of this paper is to test the presence of long run relationship between educated capital and its consequences for firms' reasonable worth and money related execution in Nigeria. It can be encouraged to focus and concentrate all the more on savvy capital in associations and comprehension the significance and effect of this component on the general execution of the association and constructive outcomes on the procedure of quality creation in associations as an element affecting the execution of monetary associations. Since in the exploration model, human capital is a key calculate deciding the part of Intellectual capital, giving a focused situation in the request to focus the pay levels of representatives, it expands the extensive sums examination model (Tan, Plowman, Hancock, 2007). Besides, it can likewise be recommended that, future examination ought to concentrate on the accompanying bearings:

  • Investigate approaches to enhance the development rate of Intellectual capital

  • Study on enhancing future execution of the commercial enterprises with profiting from Intellectual capital

  • Comparing different measures of Intellectual capital, for example, Tobin's Q and EVA with VAIC model (Maditinos, Chatzoudes, Tsairidis, and Theriou 2011).

Hence, on the basis of above discussion, it can be summarized that, intellectual capital play a lot of significant role in improving the firms’ market value and financial performance in the industry or market in an effective and more significant factors. So, it is recommend that, several innovative and significant techniques must be adopted and utilized in the context of intellectual capital so the organization can be able to generate more profit and revenue effectively.

 

References

Ahangar, R.G. (2011) The relationship between intellectual capital and financial performance. African Journal Of Business Management, Vol. 5, No. 1, pp. 88-95.

Amanchi N.R. and Mohd M.H., (2012) Ecophysiological and cytopathological impact of delfin insecticide (Bacillus thuringiensis) to a unicellular ciliate protozoan, Euplotes patella. Research Journal of Recent Sciences, 1(4), 64-67

Bontis, N., William, C.C.K., and Stanley, R. (2000) intellectual capital and business performance in Malaysian industries. Journal of intellectual capital, Vol. 1, No.1, pp. 85-92.

Chen, M.C., Cheng, S.J., Hwang, Y. (2005), "An empirical investigation of the relationship between intellectual capital and firms' market value and financial performance", Journal of Intellectual Capital, Vol. 6 No.2, pp.159-76.

Clarke, M., Seng, D., and Whiting, R.H. (2011) Intellectual capital and firm performance in Australia. Journal of Intellectual Capital, Vol. 12, No. 4, pp. 505-530.

Fincham, R., and Roslender, R. (2003) Intellectual capital accounting as management fashion: a review and critique. European Accounting Review; Vol. 12, No. 4, pp.781-95.

Firer, S., Williams, S.M. (2003) "Intellectual capital and traditional measures of corporate performance". Journal of Intellectual Capital, Vol. 4 No.3, pp.348-60.

Gan, K., Saleh, Z. (2008) "Intellectual capital and corporate performance of technology-intensive companies: Malaysia evidence." Asian Journal of Business and Accounting, Vol. 1 No.1, pp.113-30.

Holton, E.E., Yamkovenko, B. (2008) "Strategic intellectual capital development: a defining paradigm for HRD?" Human Resource Development Review, Vol. 7 No.3, pp.270-91.

Kamal, M.H.M., Mat, R.C., Rahim, R.A., Husin, N., and Ismail, I. (2012) Intellectual Capital and Firm Performance of Commercial Banks in Malaysia. Asian Economic and Financial Review, Vol. 2, No. 4, pp. 504- 517.

Maditinos D., Chatzoudes D., Tsairidis C. and Theriou G., (2011) the impact of intellectual capital on firms market value and financial performance. Journal of Intellectual Capital, 12(1), 132-151.

Maditinos, D., Chatzoudes, D., Tsairidis, G., and Theriou, G. (2011) The impact of intellectual capital on firms' market value and financial performance. Journal of Intellectual Capital, Vol. 12, No. 1, pp. 132-151.

Maditinos.D,. Chatzoudes.D,. Tsairidis.C., Theriou,G,.(2011) “The impact of intellectual capital on firms' market value and financial performance”, Journal of Intellectual Capital,, Vol. 12 No.1, pp.132-51

Mangang P.N., (2012) Health Beliefs and Perception of Well-being among the Lois of Thanga in Manipur, India. Research Journal of Recent Sciences, 1(4), 46-52

Mavridis, D.G., Kyrmizoglou, P. (2005) "Intellectual capital performance drivers in the Greek banking sector." Management Research News, Vol. 28 No.5, pp.43-62.

Nwajei G.E., Okwagi P., Nwajei R.I. and Obi-Iyeke G.E., (2012) Analytical Assessment of Trace Elements in Soils, Tomato Leaves and Fruits in the Vicinity of Paint Industry, Nigeria. Research Journal of Recent Sciences, 1(4), 22-26.

Puntillo, P. (2009) Intellectual Capital and Business Performance, Evidence from Italian Banking Industry. Researcher in Business Economics; Vol. 4, No. 12

Rahman, S., and Ahmed, J.U. (2012) Intellectual capital efficiency: Evidence from Bangladesh. Advances in Management & Applied Economics, Vol. 2, No. 2, pp. 109-146.

Rehman, W., Rehman, H., Usman, M., and Asghar, N. (2012). A link of intellectual capital performance with corporate performance; International Journal of Business and Social Science, Vol. 3, No. 12, pp. 313-321.

Ruta, C.D. (2009) "HR portal alignment for the creation and development of intellectual capital." International Journal of Human Resource Management, Vol. 20 No.3, pp.562-77.

Samiloglu, A.T. (2006), "The performance analysis of the Turkish banks through VAIC and MV/MB ratio." Journal of Administrative Sciences, Vol. 4 No.1, pp.207-26.

Seetharaman, A., Sooria H.B., and Saravanan, A.S. (2002) Intellectual capital accounting and reporting in the knowledge economy. Journal of Intellectual Capital, Vol. 3, pp. 128-148.

Subhash, A. (2011) A methodology for investigating intellectual capital information in analyst reports.  Journal of Intellectual Capital, Vol. 12, No. 3, pp. 446-476.

Tan, H.P., Plowman, D., Hancock, P. (2007) "Intellectual capital and financial returns of companies", Journal of Intellectual Capital, Vol. 8 No.1, pp.76-94.

Wall, A. (2007), "The measurement and management of intellectual capital in the public sector.", Public Management Review, Vol. 7 No.2, pp.289-303.

Walsh, K., Enz, C., Canina, L. (2008) "The impact of strategic orientation on intellectual capital investments in customer service firms." Journal of Service Research, Vol. 10 No.4, pp.300-17.

Yang, C.C., Lin, C.Y.Y. (2009) "Does intellectual capital mediate the relationship between HRM and organizational performance? Perspective of a healthcare industry in Taiwan." International Journal of Human Resource Management, Vol. 20 No.9, pp.1965-84.

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