A value-added view of intellectual capital and financial performance in knowledge management: a case of Chinese insurance companies

dc.contributor.authorRen, Chunya
dc.contributor.authorTing, Irene Wei Kiong
dc.contributor.authorKweh, Qian Long
dc.date.accessioned2021-06-17T07:24:27Z
dc.date.available2021-06-17T07:24:27Z
dc.date.copyright2021
dc.date.issued2021
dc.descriptionThis article is not available at CUD collection. The version of scholarly record of this article is published in International Journal of Learning and Intellectual Capital (2021), available online at: https://dx.doi.org/10.1504/IJLIC.2021.114610en_US
dc.description.abstractIntellectual capital (IC) has a strong linkage to knowledge management thus influencing financial performance. Using resource-based view theory, this paper aims to explore the relationships between intellectual capital and financial performance based on the data of 220 Chinese insurance companies listed in China Insurance Yearbook, from 2008 to 2017. Our study is robust for using Value-Added Intellectual Coefficient (VAICTM) and ratios as the proxies of IC, as well as return on assets and return on equities as the proxies of financial performance. Panel data regression and ordinary least squares are applied to analyse the data. Apart from the popular direct effect, we also find significant positive (negative) effects of increasing (decreasing) IC on increasing (decreasing) financial performance. However, we find no dynamic relationship between IC and financial performance. This paper provides scholars and practitioners with new perspectives on IC learning and management. Copyright © 2021 Inderscience Enterprises Ltd.en_US
dc.identifier.citationRen, C., Ting, I. W. K., & Kweh, Q. L. (2021). A value-added view of intellectual capital and financial performance in knowledge management: A case of Chinese insurance companies. International Journal of Learning and Intellectual Capital, 18(2), 188-218. https://dx.doi.org/10.1504/IJLIC.2021.114610en_US
dc.identifier.issn14794853
dc.identifier.urihttps://dx.doi.org/10.1504/IJLIC.2021.114610
dc.identifier.urihttp://hdl.handle.net/20.500.12519/395
dc.language.isoenen_US
dc.publisherInderscience Publishersen_US
dc.relationAuthors Affiliations : Ren, C., Faculty of Industrial Management, Universiti Malaysia Pahang, Pahang, Malaysia; Ting, I.W.K., Faculty of Industrial Management, Universiti Malaysia Pahang, Pahang, Malaysia; Kweh, Q.L., Faculty of Management, Canadian University Dubai, Dubai, United Arab Emirates
dc.relation.ispartofseriesInternational Journal of Learning and Intellectual Capital;Volume 18, Issue 2
dc.rightsPermission to reuse abstract has been secured from Inderscience Publishers
dc.rights.holderCopyright : © 2021 Inderscience Enterprises Ltd.
dc.subjectFinancial performanceen_US
dc.subjectInsurance companiesen_US
dc.subjectIntellectual capitalen_US
dc.subjectKnowledge managementen_US
dc.subjectVAIC TMen_US
dc.subjectValue-added viewen_US
dc.titleA value-added view of intellectual capital and financial performance in knowledge management: a case of Chinese insurance companiesen_US
dc.typeArticleen_US

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