Articlehybrid2009

Intellectual Capital Efficiency and Firm’s Performance: Study on Malaysian Financial Sectors

Nik Maheran Nik Muhammad · Md Khairu Amin Ismail

203 citations0/0 files storedInternational Journal of Economics and Finance

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Intellectual Capital and Performance Analysis Accounting Theory and Financial Reporting Innovation and Knowledge Management

Abstract

It is no doubt that successful companies tend to be those that continually innovate, relying on new technologies and emphasize on skills and knowledge of their employees rather than assets such as plants or machinery. Knowledge being the new engine of corporate development has become one of the great clichés of recent years. Value can be generated by intangibles, which are not always reflected in financial statements. Forward-looking companies have realized that these are an integral part of fully understanding the performance of their business. This study therefore tries to investigate the efficiency of intellectual capital and its performance in Malaysian financial sectors. The results were based on the data taken from 18 companies under financial sector for the year 2007. It was found that the banking sector relied more on intellectual capital followed by insurance companies and Brokerage firms. It was also found that intellectual capital has significant and positive relationships with company’s performance measured by profitability and Return on Assets (ROA).

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References

1999The Human Resource Architecture: Toward a Theory of Human Capital Allocation and Development 2000Intellectual capital and business performance in Malaysian industries 2003Intellectual capital and traditional measures of corporate performance 2000VAIC™ an accounting tool for IC management 1998Measuring the performance of intellectual potential in the knowledge economy 2003Intellectual capital and firm performance of US multinational firms 2005Intellectual capital performance of commercial banks in Malaysia 2004The intellectual capital performance of the Japanese banking sector

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