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The employer brand is a crucial intangible asset for companies as it enhances the employer–employee relationship, leading to improved employee performance and overall company outcomes. This paper aims to investigate the contribution of the employer brand to the financial results of companies in southern Europe.

The sample consists of 266 companies operating in southern European countries during the year 2020. Secondary data on employer brand attributes, assessed from the perspective of current employees, were collected from the Glassdoor platform. Financial indicators were obtained from the companies' annual financial reports. The research hypotheses were tested using regression analysis.

The results of the regression analysis support the notion that the employer brand contributes to profitability indicators and management effectiveness indicators of southern European companies. However, the study did not find evidence supporting the contribution of the employer brand to market indicators and financial structure indicators of the observed companies.

This study is one of the first empirical investigations to assess the role of the employer brand as a human capital tool for enhancing the financial performance of companies in southern Europe. The study examines employer brand attributes from the perspective of current employees, who actively participate in shaping the employer brand and the company's image. In contrast to prior research, this study incorporates a more extensive set of financial indicators, categorized into four groups: profitability indicators, management effectiveness indicators, market indicators and financial structure indicators.

The objective of the study is to investigate the factors that differentiate long-term shareholder value (LTSV) creating firms from LTSV destroying firms.

Through the review of literature, the hypothesis for the study is developed. To test the hypothesis, the study collects data from S&P BSE 500 companies listed in Bombay Stock Exchange (BSE). Based on the average overall return to shareholders for the period from year 1991 to 2019, the study identifies top 25 LTSV creating and LTSV destroying firms. The top 50 firms form the basis of this study. The study uses descriptive statistics and independent sample t-test to test the hypothesis of the study.

Among the variables investigated such as capital management policy and effective capital management practices, business and financial strategy, intellectual capital strategy, relational capital strategy and human capital strategy, the study found effective capital management and governance as a long-term source of value for shareholders.

The study highlights the importance of inclusion of value-relevant information in the annual report of the company. The study also supports the proposition that discretionary disclosure of intangible assets is relevant for the market to enable market participants to reasonably comprehend the fair value of the firm.

Adoption of a reporting framework that ensures the availability of all value-relevant information including off-balance-sheet resources is in the interest of the investors and policymakers alike.

This is a first such study exploring the value-relevant information and the source of long-term value for listed firms.

The present article aims at rising stream of literature about intellectual capital in healthcare organizations, by exploring how knowledge-based activities are designed to promote innovation and create value. This process concerns not only buyers and sellers of industrial products/services but, more widely, larger networks of healthcare actors which include patients, payers and health institutions.

To answer the research question, we adopted a conceptual approach aimed at reaching overall comprehension of healthcare innovation mechanisms. We have tracked the pivotal extant studies for catching the roots and dynamics at the base of diffusion of healthcare innovation. This article demonstrates, based on previous literature and theoretical speculations, the contribution that innovative knowledge-based activities (e.g. market access approach) make to intellectual capital in healthcare organizations to promote innovation and create value.

The results show that three knowledge-based activities of the healthcare ecosystem shape the basis of the proposed conceptual framework. First, a value co-creation strategy to develop capabilities for each health stakeholder is intended as human capital. Second, the market access approach to promote innovation is reported to the relational capital. Third, a digital servitization strategy is referred to the structural capital.

This paper provides implications for the stream of literature about intellectual capital in healthcare organizations. It aims at exploring three knowledge-based activities as value co-creation, market access and digital servitization that respond to different intellectual capital levels components (human, relational, structural).

This article provides a conceptual framework based on the linkage of two fundamental streams of management studies, which correspond to innovation diffusion and intellectual capital management. This offers a more solid conceptualization for managing intellectual capital in healthcare organizations with respect to previous studies and creates value in the ecosystem.

The purpose of this paper is to examine whether income diversification moderates the relationship between human capital and bank performance.

The study uses a sample of 53 banks and panel data for the years 2010–2018. The hypotheses are tested through hierarchical multiple regression and the choice between fixed effect and random effect estimation is based on the results of the Hausman test.

The study finds that human capital and income diversification significantly influence bank performance; however, the direction of the causality varies. While human capital has a positive effect, income diversification has a negative effect. Additionally, the interaction term has a negative and significant effect on bank performance, inferring that income diversification has an antagonistic effect on the human capital and bank performance relationship. For the control variable, liquidity and asset quality negatively affects bank performance while capitalization has a positive effect.

Human capital was measured as human capital efficiency (HCE), which is a quantitative measure of human capital, hence future studies can use qualitative measures. Also, the study focused on commercial banks in East Africa, future researcher may possibly consider other regions and industries, which would shed more insights.

The results of this paper provide valuable insights. Bank managers can get a better understanding of the impact of human capital on bank performance, and the need to invest more in human capital development. Further, the study cautions bank managers that engaging in non-lending activities might destroy the economic value of human capital and ultimately lower performance. The study also recommends that policymakers should address the obstacles to banks' income diversification, for instance relaxing regulations restricting diversification; this might enable banks to leverage related financial service activities for optimal utilization of human capital and improve banks' profitability.

While a good number of previous studies investigated the direct effect of human capital and income diversification on the performance of banks, this study examines the moderating role of income diversification on the relationship between human capital and performance of banks in East Africa.

This paper aims to depart from the premise that human capital investments and human capital outcomes are often tacit – an aspect, which is often neglected in the current literature on entrepreneurial human capital. The idea of this conceptual paper is to shed light on the social process of how human capital investments and human capital outcomes can be valued and made visible through the validation of prior learning. Thus, this study conceptualises the validation of prior learning as a post hoc, the reflective process through which an aspiring entrepreneur is guided.

This paper is conceptual and introduces a process model.

Findings indicate that the process of the validation of prior learning is well-suitable to inform aspiring entrepreneurs of their investments into human capital and their human capital outcomes. The process results in a (partial) certified qualification that provides entrepreneurial legitimacy.

Thus far, the model is conceptual and should be validated via interviews and further empirical studies in the field.

Literature in the field of entrepreneurial human capital suggests that human capital outcomes are more important for success than inputs. Furthermore, context-specific knowledge, skills and abilities are more important than generalised outcomes. These findings have implications for the design of validation procedures.

Human capital has only been recently conceptualised as consisting of human capital investments and outcomes of human capital investment. However, thus far the literature falls short in acknowledging the tacit nature of human capital investments and human capital outcomes. This paper contributes a structured process of how human capital investments and human capital outcomes are linked and assessed. In so doing, this study extends a recent model of human capital investments and outputs (Marvel et al., 2016, p. 616).

As a consequence of global changes, the landscape of immigration is changing. This brings opportunities for researching more nuanced aspects related to immigrant entrepreneurship in new contexts. The purpose of this paper is to establish the extent to which Africa-to-African immigrants leverage their social capital and human capital towards improving the success of their entrepreneurial ventures.

First-generation immigrant entrepreneurs within the Johannesburg area in South Africa were surveyed (n = 230). Instrument validity and reliability was first established, and then the hypotheses were tested using multiple regression analyses.

Hypotheses are supported insofar African immigrant entrepreneurs in South Africa rely on their structural and resource-related dimensions of social capital to achieve entrepreneurial success. Furthermore, human capital in terms of both work experience and entrepreneurial experience was found to be a significant predictor of entrepreneurial success.

There is value in developing policies that promote African immigrant entrepreneurs with higher levels of human and social capital. These African immigrants have the potential to increase the national skills base and knowledge required for successful entrepreneurship development in South Africa.

While both human capital and social capital have been associated significantly with the generic entrepreneurship literature, this paper provides an empirical contribution by focusing on the relevance of these constructs in the context of immigrant entrepreneurship from an African emerging market perspective.

Many firms struggle to implement strategies that can successfully enhance the environmental sustainability of their processes. Drawing on the theories of green intellectual capital and complementary assets, this study develops a model describing the mechanism whereby firms can translate a green (i.e., environmental) strategy into a superior green process innovation performance (GPIP).

Regression analysis of multi-source survey data collected from 514 managers at 257 firms (257 top management members and 257 safety or environmental managers) was used to test the hypotheses.

A firm's green strategic intent has positive effects on the three aspects of green intellectual capital (i.e., human, organizational and relational capital). In turn, these three aspects have positive effects on GPIP. Moreover, green organizational capital positively moderates the effect of green relational capital on GPIP, whereas it negatively moderates the effect of human capital on GPIP.

In order to implement a green strategy successfully, especially in polluted industries such as the chemical industry, managers need to develop not only the firm's tangible resources but also its intangible resources. The more they invest in green organizational capital, the higher the level of GPIP that can be achieved. On average, a firm's green human capital is more important than its organizational and relational capital. Moreover, its organizational capital helps capture the benefits of its relational capital, but it impairs the creativity of its human capital.

The authors contribute to the literature on green strategy implementation by suggesting that green intellectual capital plays a mediating role in the relationship between a firm's green strategic intent and GPIP.

The purpose of this paper is to examine key macroeconomic determinants on Cameroon's economic growth from 1970 to 2018.

Data were obtained from the World Development Indicators and applied on time series data econometric techniques. The auto-regressive distributed lag (ARDL) bounds model analyzed the data since the variables had different order of integration.

The results showed long and short runs’ positive and significant connection between economic growth in Cameroon and government expenditure; trade openness, gross capital formation and exchange rate. Human capital development, foreign aid, money supply, inflation and foreign direct investment negatively and significantly affected economic growth in the short and long-runs. Hence, the macroeconomic indicators are not death.

The present research paper has tried to capture the impact of nine macroeconomic determinants on economic growth such as the government expenditure (LNGOVEXP), human capital development (LNHCD), foreign aids (AID), trade openness (LNTOP), foreign direct investment (LNFDI), gross capital formation (INVEST), broad money (LNM2), official exchange rate (LNEXHRATE) and Inflation (LNINFLA). However, these variables have the tendency to affect each other in a unidirectional or bidirectional manner. Further, the present research paper is unable to capture the impact of other macroeconomic variable due to the unavailability of data.

The study recommends that Cameroon should use proper planning and strategic policy interventions to achieve higher sustainable economic growth with human capital development, foreign aid, money supply, foreign direct investment and moderate inflation.

Macroeconomic indicators, if managed well, increase economic growth.

This paper to the best of the researcher's knowledge presents new background information to both policymakers and researchers on the main macroeconomic determinants using econometric analysis.

Intellectual capital (IC) plays a crucial role in today’s volatile business landscape, yet its measurement remains complex. To better navigate these challenges, the authors propose the Integrated Intellectual Capital Measurement (IICM) model, an innovative, robust and comprehensive framework designed to capture IC amid business uncertainty. This study focuses on IC measurement models, typically reliant on secondary data, thus distinguishing it from conventional IC studies.

The authors conducted a systematic literature review (SLR) and bibliometric analysis across Web of Science, Scopus and EBSCO Business Source Ultimate in February 2023. This yielded 2,709 IC measurement studies, from which the authors selected 27 quantitative papers published from 1985 to 2023.

The analysis revealed no single, universally accepted approach for measuring IC, with company attributes such as size, industry and location significantly influencing IC measurement methods. A key finding is human capital’s critical yet underrepresented role in firm competitiveness, which the IICM model aims to elevate.

This is the first SLR focused on IC measurement amid business uncertainty, providing insights for better management and navigating turbulence. The authors envisage future research exploring the interplay between IC components, technology, innovation and network-building strategies for business resilience. Additionally, there is a need to understand better the IC’s impact on specific industries (automotive, transportation and hospitality), Social Development Goals and digital transformation performance.

Managers play a critical role in shaping the development of firms due to the risky and long-term nature of innovation. Although the managerial effect on strategic change has long been factored into organizational theories, scholars still lack a complete understanding of the specific managerial capabilities that drive innovation in today's digital economy. The present study builds on dynamic managerial capabilities theory to close this research gap. The paper proposes managers' dynamic capabilities and their three underlying drivers – managerial human capital, social capital, and cognition – as a direct antecedent to digital firms' innovativeness.

The study draws on survey data from German Industry 4.0 manufacturing firms, which were analyzed using regression analysis.

The results confirm managers' dynamic capabilities as facilitators of innovation. In contrast to previous research on nondigital industries, the findings demonstrate that only the complete portfolio of managers' dynamic capabilities promotes innovativeness in digital firms. The study provides evidence for the importance of dynamic managerial capabilities in the digital economy yet contradicts previous research on nondigital industries related to the advantageousness of managers' human capital, social capital, and cognition for innovation.

The study contributes to the literature by being the first to holistically test the effects of dynamic managerial capabilities on innovation in digital firms. The results offer a nuanced account of managers' dynamic capabilities, thereby expanding dynamic managerial capabilities theory to the digital economy.