Article2003

Intellectual capital and firm performance of US multinational firms

602 citations0/0 files storedJournal of Intellectual Capital

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Intellectual Capital and Performance Analysis Accounting Theory and Financial Reporting Financial Reporting and Valuation Research

Abstract

The resource‐based view of the firm maintains that firms achieve a sustainable comparative advantage and earn superior profits by owning or controlling tangible as well as intangible strategic assets. The stakeholder view recommends that a better measure of financial performance than accounting profit is the total wealth created or net value added. Accordingly, this study examines the relationship between a return on total assets based on net value added (à la stakeholder view) and the specific intangible asset of intellectual capital to test the resource‐based view of the firm. The results, using a sample of US multinational firms, are statistically significant in support of both the resource‐based and stakeholder views.

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References

1991Firm Resources and Sustained Competitive Advantage 1984A resource‐based view of the firm 1995The Stakeholder Theory of the Corporation: Concepts, Evidence, and Implications 1993Strategic assets and organizational rent 1990Patent Statistics as Economic Indicators: A Survey 1983Stockholders and Stakeholders: A New Perspective on Corporate Governance 1992The strategic analysis of intangible resources 1998Resource recombinations in the firm: knowledge structures and the potential for schumpeterian innovation

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