智力资本
业务
背景(考古学)
首都(建筑)
价值(数学)
样品(材料)
金融资本
中小企业
结构性资本
产业组织
关系资本
会计
个人资本
人力资本
财务
经济
经济增长
机器学习
历史
古生物学
考古
化学
生物
色谱法
计算机科学
作者
Vinícius Figueiredo de Faria,Fábio Corrêa,Renata de Sousa da Silva Tolentino,Cristiana Fernandes De Müylder
标识
DOI:10.22279/navus.2022.v12.p01-13.1751
摘要
The rapid growth of technologically advanced companies in the knowledge-based economy has driven corporate management to pay more attention to the importance of intellectual capital. Over the last two decades, several Intellectual Capital monetary models have gained in importance, due to the increasing need of firms to administer and control the efficiency of their intangible resources. In this context, the present study is conducted to examine the impact of the value creation efficiency of Intellectual Capital on the financial performance of small and medium-sized enterprises. Through a quantitative approach, this research sample consisted of 23 small and medium-sized enterprises and made use of correlation and multiple regression analysis as methods for treating the ambitioned. The results showed that the value creation efficiency of intellectual capital positively influences corporate financial performance. At last, the inclusion of relational capital efficiency, as well as the relationship examination of Intellectual Capital and other performance measures, are suggestions for future research.
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