Value-added intellectual capital and productive efficiencies: evidence from Taiwan listed electronics companies

dc.contributor.author Ting, Irene Wei Kiong
dc.contributor.author Lu, Wen-Min
dc.contributor.author Kweh, Qian Long
dc.contributor.author Ren, Chunya
dc.date.accessioned 2021-10-06T11:43:32Z
dc.date.available 2021-10-06T11:43:32Z
dc.date.copyright © 2021
dc.date.issued 2021
dc.description This article is not available at CUD collection. The version of scholarly record of this article is published in International Journal of Emerging Markets (2021), available online at: https://doi.org/10.1108/IJOEM-11-2020-1374 en_US
dc.description.abstract Purpose: This study examines the effect of value-added (VA) intellectual capital on business performance from the perspective of productive efficiency, which is derived from its main contributors, namely, profitability and marketability efficiencies in two stages. Design/methodology/approach: First, this study applies a dynamic network slacks-based measure in a data envelopment analysis (DEA) approach to estimate productive efficiency and its components of 766 Taiwan listed electronics companies over the period of 2010–2018. Second, this study performs regression analyses of the association between intellectual capital (IC), which is proxied by VA intellectual coefficient (VAICTM) and estimated DEA efficiency scores through various regression techniques. Findings: Empirical evidence shows a significantly positive association between VAICTM and productive efficiency. This study finds the same result from the IC components after splitting VAICTM into (1) IC efficiency, which comprises human capital efficiency (HCE) and structural capital efficiency and (2) capital employed efficiency. Further examination reveals that HCE is the sole main contributor of the productive efficiency, and profitability and marketability efficiencies of a company. Practical implications: The findings of this study highlight the need to discuss the values of intellectual coefficient (IC) from the perspective of productive efficiency for better comprehensiveness. Originality/value: Although previous studies have shown that IC is a contributor of business performance, this study further zooms in VAIC and examines its effect on the efficiency of a company in transforming its inputs into outputs. © 2021, Emerald Publishing Limited. en_US
dc.identifier.citation Ting, I. W. K., Lu, W. M., Kweh, Q. L., & Ren, C. (2021). Value-added intellectual capital and productive efficiencies: evidence from Taiwan listed electronics companies. International Journal of Emerging Markets. https://doi.org/10.1108/IJOEM-11-2020-1374 en_US
dc.identifier.issn 17468809
dc.identifier.uri https://doi.org/10.1108/IJOEM-11-2020-1374
dc.identifier.uri http://hdl.handle.net/20.500.12519/445
dc.language.iso en en_US
dc.publisher Emerald Group Holdings Ltd. en_US
dc.relation Authors Affiliations : Ting, I.W.K., Faculty of Industrial Management, Universiti Malaysia Pahang, Gambang, Malaysia; Lu, W.-M., Department of International Business Administration, Chinese Culture University, Taipei, Taiwan; Kweh, Q.L., Faculty of Management, Canadian University Dubai, Dubai, United Arab Emirates; Ren, C., Faculty of Industrial Management, Universiti Malaysia Pahang, Gambang, Malaysia
dc.relation.ispartofseries International Journal of Emerging Markets;
dc.rights This article is © Emerald Publishing Limited and permission has been granted for this version to appear here (https://repository.cud.ac.ae/). Emerald does not grant permission for this article to be further copied/distributed or hosted elsewhere without the express permission from Emerald Publishing Limited.
dc.rights.holder Copyright : © 2021, Emerald Publishing Limited.
dc.subject Intellectual capital en_US
dc.subject Network data envelopment analysis en_US
dc.subject Productive efficiency en_US
dc.subject Value-added intellectual coefficient (VAICTM) en_US
dc.title Value-added intellectual capital and productive efficiencies: evidence from Taiwan listed electronics companies en_US
dc.type Article en_US
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