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1 – 10 of over 113000
Article
Publication date: 1 March 2017

Juita-Elena (Wie) Yusuf and Arwiphawee (Sai) Srithongrung

This article highlights key aspects of capital management, including capital planning, capital budgeting, capital financing, decision making and capital spending outcomes…

Abstract

This article highlights key aspects of capital management, including capital planning, capital budgeting, capital financing, decision making and capital spending outcomes. We provide a background discussion of public sector capital management, followed by a summary of the articles that comprise this symposium. Combined, these articles illustrate the complexity of and challenges to capital management at the state and local government levels. We discuss common themes that emerge from reading these articles as a collective symposium, including: (1) modest progress in applying and empirically testing theoretical frameworks; (2) the variety of actors and institutions; and (3) the deteriorating condition and poor performance of public infrastructure. We use the articles to illustrate gaps in the research and offer suggestions for future research on capital management theory and practice.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 29 no. 2
Type: Research Article
ISSN: 1096-3367

Article
Publication date: 1 April 2017

Yaotai Lu

U.S. state governments own a large array of fixed assets and lease a great number of parcels of private real properties for public uses. The purpose of this paper is to…

Abstract

U.S. state governments own a large array of fixed assets and lease a great number of parcels of private real properties for public uses. The purpose of this paper is to explore the public asset management system of the U.S. state governments. First, this paper analyzes the major, current public asset management systems and the public procurement systems created by the Organization for Economic Co-operation and Development and the U.S. Government Accountability Office. Based on the analysis, this paper constructs a comprehensive public asset management system that consists of six cornerstones. Second, this paper verifies the comprehensive public asset management system using the data collected from thirty-seven surveyed state governments. The data analysis demonstrates that the comprehensive public asset management system is supported. However, each cornerstone of the comprehensive public asset management system presents different strengths. Third, this paper suggests that further research may delve into particular areas of capital asset management at the state government level to identify critical issues and to provide appropriate resolutions.

Details

Journal of Public Procurement, vol. 17 no. 4
Type: Research Article
ISSN: 1535-0118

Book part
Publication date: 18 November 2013

Abstract

Details

Intellectual Capital and Public Sector Performance
Type: Book
ISBN: 978-1-78350-169-4

Article
Publication date: 1 March 2022

Jiawei Xu, Yubing Yu, Ye Wu, Justin Zuopeng Zhang, Yulong Liu, Yanhong Cao and Prajwal Eachempati

The paper aims to study the relationship between corporate social responsibility, green supply chain management, and operational performance and the moderating effects of…

Abstract

Purpose

The paper aims to study the relationship between corporate social responsibility, green supply chain management, and operational performance and the moderating effects of relational capital on these relationships.

Design/methodology/approach

The authors conduct an empirical study with a structural equation modeling approach to investigate the relationship between corporate social responsibility—constructed by the quality and environmental responsibility, green supply chain management—including green supplier and customer management and operational performance—manifested by quality, cost, flexibility, and delivery performance using data from 308 manufacturers in China. Besides, the authors explore the moderating effect of supplier and customer relational capital on these relationships.

Findings

The findings indicate that a company's quality and environmental responsibility significantly impacts its green supply chain management practices, which further improve its operational performance in quality, cost, flexibility, and delivery. In addition, supplier and customer relational capital strengthens the influence of environmental responsibility on green supply chain management. While supplier relational capital reinforces the impact of green supplier management on flexibility and delivery performance, customer relational capital only strengthens the influence of green customer management on flexibility performance.

Originality/value

The study enriches the extant literature by developing a holistic framework integrating corporate social responsibility, green supply chain management, relational capital, and operational performance and unraveling their intricate relationships. The authors’ findings help practitioners prioritize proactive steps in environmental conservation more than achieving operational performance.

Details

Journal of Enterprise Information Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1741-0398

Keywords

Article
Publication date: 4 October 2021

Mahdi Salehi, Mohammad Ali Fahimi, Grzegorz Zimon and Saeid Homayoun

This study aims to analyze the literature on knowledge management on intellectual capital, social capital and its contribution to Iranian companies’ innovation.

Abstract

Purpose

This study aims to analyze the literature on knowledge management on intellectual capital, social capital and its contribution to Iranian companies’ innovation.

Design/methodology/approach

To investigate knowledge management’s relationship on intellectual capital, social capital and innovation, using structural equation modeling based on data collected from 205 chief executive officers, production managers and marketing managers of Iranian companies. The research instrument is a standard questionnaire consisting of 109 questions in which 5 of them are demographic questions, 26 questions were asked to reveal the knowledge management process, 40 questions for intellectual capital, 21 for social capital and 17 for innovation.

Findings

The results show that knowledge management has a positive and significant relationship between intellectual capital and social capital. Knowledge management did not have a significant effect on innovation. However, intellectual capital and social capital have a significant effect on innovation. On the other hand, knowledge management mediated by intellectual capital and social capital has a positive and significant indirect effect on innovation.

Originality/value

The paper includes the implications for developing knowledge management and intellectual, social capital leading to innovation in manufacturing companies. Knowledge management can improve the innovation performance of a company if it is shared and applied effectively. This study addresses an important subject and the findings may be used by professionals and managers or another person interested in advancing knowledge management that leads to innovation.

Details

Journal of Facilities Management , vol. 20 no. 5
Type: Research Article
ISSN: 1472-5967

Keywords

Article
Publication date: 30 April 2021

Li Chen, David Emanuel, Lina Z. Li and Mu Yang

The authors examine whether Chinese banks use loan loss provisions (LLPs) for capital management, income smoothing and signaling purposes, and assess the effect of the…

Abstract

Purpose

The authors examine whether Chinese banks use loan loss provisions (LLPs) for capital management, income smoothing and signaling purposes, and assess the effect of the recent regulatory changes following the implementation of Chinese Basel III on such behavior.

Design/methodology/approach

The authors use a unique set of hand-collected data on bank capital combined with financial data downloaded from the China Stock Market and Accounting Research (CSMAR) database. Multivariate regression models are used to test our hypotheses.

Findings

The authors find that while there is no evidence to suggest capital management practice before the Chinese Basel III, the implementation of the new regulations induced listed banks to manage tier-1 capital via LLPs. The authors also find strong support that Chinese banks engage in income smoothing via LLPs management, and there is no change in such tendency following the issuance of Chinese Basel III. Lastly, the authors do not find support for the signaling behavior by Chinese banks using LLPs.

Practical implications

The authors’ evidence suggests that elevated tier-1 capital and provisioning requirements may induce capital management by banks, which indicates a potential unintended effect brought forth by the new Basel regulations.

Originality/value

To the best of authors’ knowledge, this study is the first to examine Chinese banks' behavior relating to LLPs in terms of capital management, income smoothing and signaling. In particular, the authors use a sample containing a large number of Chinese commercial banks – previously a major data issue in other studies.

Details

Journal of Accounting in Emerging Economies, vol. 11 no. 4
Type: Research Article
ISSN: 2042-1168

Keywords

Article
Publication date: 29 April 2021

Mohammadreza Esmaeili Givi, Mohammad Karim Saberi, Mojtaba Talafidaryani, Mahdi Abdolhamid, Rahim Nikandish and Abbas Fattahi

The Journal of Intellectual Capital (JIC) celebrated its 20th anniversary in 2020. Therefore, the present study aims to provide a general overview of the history and key…

Abstract

Purpose

The Journal of Intellectual Capital (JIC) celebrated its 20th anniversary in 2020. Therefore, the present study aims to provide a general overview of the history and key trends in this journal during 2000–2019.

Design/methodology/approach

Two types of citation and textual data during a 20-year journal period were retrieved from the Scopus database. The citation structures and contents were explored based on a combination of bibliometric analysis, altmetric analysis and text mining. The journal themes and trends of their changes were analyzed through citation bursts, mapping and topic modeling. To make a better comparison, the text mining process for the topic modeling of the IC field was performed in addition to the topic modeling of JIC.

Findings

Bibliometric analysis indicated that JIC has experienced a remarkable growth in terms of the number of publications and citations over the last 20 years. The results indicated that JIC plays a significant role among IC researchers. Additionally, a large number of researchers, institutes and countries have made contributions to this journal and cited its research papers. Altmetric analysis showed that JIC has been shared in different social media such as Twitter, Facebook, Wikipedia, Mendeley, Citeulike, news and blogs. Text mining abstract of JIC articles indicated that “measurement,” “financial performance” and “IC reporting” have the relative prevalence with increasing trends over the past 20 years. In addition, “research trends” and “national and international studies” had a stable trend with low thematic share.

Research limitations/implications

The findings have important implications for the JIC editorial team in order to make informed decisions about the further development of JIC as well as for IC researchers and practitioners to make more valuable contributions to the journal.

Originality/value

Using bibliometric analysis, altmetric analysis and text mining, this study provided a systematic and comprehensive analysis of JIC. The simultaneous use of these methods provides an interesting, unique and suitable capacity to analyze the journals by considering their various aspects.

Details

Journal of Intellectual Capital, vol. 23 no. 4
Type: Research Article
ISSN: 1469-1930

Keywords

Article
Publication date: 18 July 2020

Marco Bellucci, Giacomo Marzi, Beatrice Orlando and Francesco Ciampi

This article aims to provide a bibliometric and systematic literature analysis of studies published in the Journal of Intellectual Capital (JIC) from 2014 to 2018 in order…

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Abstract

Purpose

This article aims to provide a bibliometric and systematic literature analysis of studies published in the Journal of Intellectual Capital (JIC) from 2014 to 2018 in order to highlight emerging themes and future trends.

Design/methodology/approach

The analysis focused on 187 papers published on JIC over a period of five years. A scientometric approach to data mining enabled the detection of patterns in the dataset. Precisely, the investigation was conducted by integrating a bibliometric analysis on VOSviewer with a systematic literature review.

Findings

Four main streams of research on JIC emerged in the years of the analysis: reporting and disclosure of intellectual capital; intellectual capital research in universities, education and public sector; knowledge management; intellectual capital, financial performance, and market value.

Research limitations/implications

The study offers valid insights to the topics covered by the Journal of Intellectual Capital by identifying the main research gaps and trends, along with future research avenues.

Originality/value

Prior scholars mostly focused on systematic literature reviews, whilst the use of bibliometric methods generally seems to be a missing tile in the research domain. Also, none of the extant studies has focused on the Journal of Intellectual Capital with reference to the 2014–2018 period. The use of both bibliometric and systematic approaches to literature review delivered extremely fine-tuned results in terms of factors such as citations, contents and evolution of clusters over time.

Article
Publication date: 4 November 2020

Zulkifli Rangkuti

This paper aims to examine the effects of Tier-1 capital toward risk management and profitability on the performance of Indonesian Commercial Banks.

Abstract

Purpose

This paper aims to examine the effects of Tier-1 capital toward risk management and profitability on the performance of Indonesian Commercial Banks.

Design/methodology/approach

The research population consisted of all commercial banks listed on the Indonesia Stock Exchange. The data were in the form of financial statements of commercial banks for the periods of 2012 to 2016 with a total of 42 companies (bank). From a total of 42 commercial banks listed in the Indonesia Stock Exchange, not all of them met the criteria. Commercial banks that meet these criteria are as many as 28 banks are sampled research.

Findings

Tier-1 capital has a positive direct effect on risk management, Tier-1 capital has a positive indirect effect on profitability with risk management as a mediation variable, risk management has a positive direct effect on profitability, Tier-1 capital has a positive indirect effect on performance with risk management and profitability as mediation variables, risk management has a positive indirect effect on performance with as mediation variable and profitability has a positive impact on performance.

Originality/value

The originality of this research can be seen from the causal relationship between the effects of Tier-1 capital, risk management and profitability on the performance of commercial banks in the context of stock performance among Indonesia commercial banks. Also, the analysis tools using multiple fixed effect panel data models in this research as a novelty in this research. In addition, previous research findings remain inconsistent with one another. By conducting this research, it is expected that more consistent research findings than the previous ones can be generated. Sluggish global economic conditions, which result in declined bank performance are an interesting topic to investigate. The paper uses an original sample, 28 Indonesian banks in 2012-2016. Also, it links Tier 1 capital with risk management and performance in a novel theoretical framework.

Details

Measuring Business Excellence, vol. 25 no. 2
Type: Research Article
ISSN: 1368-3047

Keywords

Article
Publication date: 31 March 2020

Yolanda Ramírez, Julio Dieguez-Soto and Montserrat Manzaneque

The purpose of this paper is twofold: to know whether those firms that achieve greater efficiency from their intangible resources (intellectual capital) also obtain…

Abstract

Purpose

The purpose of this paper is twofold: to know whether those firms that achieve greater efficiency from their intangible resources (intellectual capital) also obtain greater performance; and to analyze the moderating role of family management on that relationship in small to medium-sized enterprises (SMEs).

Design/methodology/approach

This paper conducts an empirical study with different econometric models using a panel data sample of 6,132 paired firm-year observations from Spanish manufacturing SMEs in the period 2000–2013.

Findings

The findings suggest that intellectual capital efficiency is a key factor that allows the firm to achieve and maintain competitive advantages, obtaining greater performance. Additionally, this research also shows that the moderating role of family management can be a double-edged sword depending on the type of intangible resources.

Practical implications

This paper may give managers an insight in how to better utilize and manage intangible resources available in their firms to improve competitive advantage and ultimately firm performance. Additionally, on the basis of the Socioemotional Wealth perspective (SEW), this article argues that family-managed firms that focus on SEW preservation can enhance the impact of structural capital efficiency on performance.

Originality/value

This paper extends the prior literature by studying the joint effects of intellectual capital efficiency, distinguishing between human capital and structural capital efficiency, and family management on performance in the context of SMEs.

Details

International Journal of Productivity and Performance Management, vol. 70 no. 2
Type: Research Article
ISSN: 1741-0401

Keywords

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