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This paper aims to determine whether there is a relationship between intellectual capital and social capital and internal control weaknesses and assess the relationship between the variables of intellectual capital and social capital and internal control weaknesses.

The statistical population consists of 1,309 firm-year observations from 2014 to 2020. The research hypothesis is tested using statistical methods, including multivariate, least-squares and fixed-effects regression.

The results demonstrate a negative and significant relationship between intellectual capital, social capital and internal control weaknesses. The study also finds that increased intellectual and social capital quality improves human resource utilization, control mechanism, creativity and firm performance. The results also show that intellectual capital and social capital enhancement will reduce internal control weaknesses in the upcoming years.

This paper is the pioneer study on the relationship between intellectual capital and social capital and internal control weaknesses in Iran, carried out separately and in exploratory factor analysis. This paper considers intellectual capital components for theoretical factor analysis, including human capital, structural capital and customer capital. Internal control weakness is assessed based on financial, non-financial and information technology (IT) weaknesses.

This study aims to present a research model to investigate the potential impact of human capital, structural capital and social capital on e-banking proactiveness. In addition, it reveals the potential impact of e-banking proactiveness on competitive intelligence and competitive agility. Also, it aims to explore the impact of competitive intelligence on competitive advantage and competitive agility. Finally, the impact of competitive agility on competitive advantage will be examined.

In order to gather data, a questionnaire was prepared and administered to 211 respondents in Jordan. The research model and hypotheses were then assessed using Structural Equation Modeling – Partial Least Squares (SEM-PLS).

The study demonstrated a significant impact of human capital, structural capital and social capital on e-banking proactiveness. The findings confirm that e-banking proactiveness significantly impacts competitive intelligence and achieving competition. Moreover, the findings confirm that competitive intelligence significantly impacts competitive agility. Also, the findings revealed a substantial relationship between competitive intelligence and competitive advantage. Finally, the results discovered that competitive agility significantly impacts competitive advantage.

The research gives valuable insights into the elements that drive e-banking proactiveness, which can beautify the proactiveness literature is well-known. By uncovering the position of intellectual capital in fostering proactiveness, this examination contributes to deeper information on the way financial institutions can successfully respond to market modifications, patron needs and technological advancements. Future scholars can build upon these findings to discover proactiveness in different sectors and industries, thereby broadening the understanding of proactive behaviors throughout numerous contexts.

Countries worldwide aim to improve their comparative advantages by efficiently using scarce resources for economic growth and development. While many studies have been conducted to measure intellectual capital at the firm's level, measuring it at the national level has been under-examined. In addition, while the important role of national intellectual capital in economic growth has been theoretically recognized in literature, this important link has largely been ignored in empirical analyses.

This study uses the newly developed index of national intellectual capital from Vo and Tran's (2022) study to examine its effects on national economic growth in the long run. The dynamic common correlated effects technique and the pooled mean group estimation are used on the sample of 23 economies in the Asia–Pacific region from 2000 to 2020.

Findings from this study confirm the positive and significant contribution of the national intellectual capital to economic growth in the region. The authors also find that, as a feedback effect, economic growth will also enhance and improve the accumulation of national intellectual capital.

The findings of this paper provide valuable evidence and implications for policymakers in managing and improving national intellectual capital in the Asia–Pacific region.

To the best of the authors’ knowledge, this is the first empirical study to examine the impact of national intellectual capital on economic growth in the long run in the Asia–Pacific economies.

Financial reports are the basis of economic decisions that affect organizational interests and shareholders. However, there is a severe research gap concerning the factors affecting the quality of financial information (such as audit report readability and tone). Therefore, considering the importance of presenting high-quality financial information, this study aims to investigate the impact of intellectual capital (IC) and its components on the audit report's readability and tone.

The multivariate regression model tests research hypotheses. Then, hypotheses are tested via a sample of 824 observations of the listed companies on the Tehran Stock Exchange (103 companies) from 2014 to 2021, using the multivariate regression model based on pooled data and fixed effects.

Results determine that customer capital (CC) and structural capital (SC) are likely to influence the audit report tone positively. In general, the IC and human capital (HC) negatively impact auditors' tone. More analyses also document that IC and its CC, HC and SC components positively and significantly affect audit report readability based on two readability indices, including FOG and text length. Finally, findings pertaining to the third readability index (Flesch index) reveal that only HC and SC are robust based on this measurement, whereas the IC and CC have a negative and significant impact on the readability of auditors’ reports.

To the best of the authors’ knowledge, this study is the first to address this issue in emerging markets, and it provides helpful insights for users, analysts and legal institutions regarding IC, which significantly affects audit report readability and tone.

The study aims to qualitatively analyze how faculty can mobilize the intellectual capital of higher education institutions (HEIs), comprising human, structural and relational capital to enable the education and learning of individuals with intellectual and developmental disabilities.

Drawing upon the extant literature, the researcher conducted a qualitative study through written, in-depth interviews with a sample of 40 academic staff/faculty members having prior experience in teaching individuals with intellectual and developmental disabilities. The data was collected through a set of questions formulated as key questions, to be asked to all participants for their responses.

Results of the analysis demonstrated that intellectual capital’s contribution to higher education of individuals with intellectual and developmental disabilities can be best understood in terms of its three components/dimensions. Accordingly, three main themes, with each comprising two sub-themes were uncovered. The first theme, leveraging human capital comprised: faculty acumen and faculty training as sub-themes; the second theme, resourcing structural capital comprised: tangible and intangible structural capital as sub-themes; and the third theme, nurturing relational capital comprised: in-class engagement and the second is ex-class connection as sub-themes.

The paper collects data from 40 faculty having prior experience in teaching individuals with intellectual and developmental disabilities to explore and reveal a completely new perspective of looking at intellectual capital as a means of providing accessible and inclusive higher education to differently-abled students, making them a part of the mainstream.

This study aims to explore green practices within small and medium-sized enterprises (SMEs) and their implications for determining environmental performance. Targeting SMEs in Pakistan, the study examines the influence of green intellectual capital (GIC), innovation and creativity on environmental performance.

A comprehensive survey addressed top, middle, and lower-level managerial perspectives. A sample of 243 respondents was statistically selected, and the survey questionnaire was used to measure the key constructs of the study. Using a 5-point Likert scale, the study captured the respondents' insights regarding green practices. Data analysis was executed using SPSS for descriptive tests and Smart-PLS 4 for advanced structural equation modeling (SEM).

GIC significantly enhances green innovation within SMEs, leading to improved environmental performance. Green creativity is a crucial moderator, indicating that SMEs have higher creative approaches to counter environmental challenges. These findings accentuate the importance of fostering an environment that stimulates green creativity to uplift GIC in achieving environmental performance.

The study offers a profound understanding of how SMEs in Pakistan leverage GIC to elevate their environmental performance, thereby providing strategic insights for businesses aiming for sustainable growth.

To contribute to achieving the Sustainable Development Goals, this study aims to explore how to encourage innovative green behaviors among college students and the mechanisms behind the formation of green innovation behavior. Specifically, this study examines the influences of schools, mentors and college students themselves.

A multilevel, multisource study involving 261 students from 51 groups generally supported this study’s predictions.

Proenvironmental and responsible mentors significantly predicted innovative green behavior among college students. In addition, creative motivation mediated the logical chain among green intellectual capital, emotional intelligence and green innovation behavior.

The study findings offer new insights into the conditions required for college students to engage in green innovation. In addition, they provide practical implications for cultivating green innovation among college students.

The authors proposed and tested a multilevel theory based on the ability–motivation–opportunity framework. In this model, proenvironmental and responsible mentors, green intellectual capital and emotional intelligence triggered innovative green behavior among college students through creative motivation.

This study aims to identify the impact of intellectual capital (IC) on the bank’s performance using a cross-country approach with India and Gulf Cooperation Council (GCC) countries using the Skandia navigator model (SNM).

This study uses a mixed-methods research approach by taking financial and non-financial measures to assess the impact of the IC on the bank’s performance using the SNM. The study implies an analysis of the data from the top ten banks in India and twenty banks in GCC countries. The selection was done based on the volume of the bank’s business for three years (2019–2020, 2020–2021 and 2021–2022).

The research has three main findings: there is a positive impact of IC on the bank’s performance; amongst the factors of SNM, there is a direct impact of human capital and customer focus on the performance of the selected banks in both India and GCC countries; and the other factors of SNM such as structural capital and process focus, renewal and development focus also affect the selected banks.

The outcomes of the research may be useful for policymakers in India and GCC countries, as it identifies IC components that have a significant impact on the bank’s performance. This might enable them to develop policies that foster such factors, which, consequently, will improve the performance of the banks in the selected countries.

This study is an attempt to fill the gap in the existing literature on IC and bank’s performance for two different types of countries using the SNM.

This study aims to examine the impact of intellectual capital (IC) on default risk in Indian companies listed on the National Stock Exchange.

This study applies panel data regression analysis to derive a relationship between IC and default risk for the sample period 2013–2022. The value-added intellectual coefficient (VAIC) of Pulic (2000) has been applied to measure IC performance, and default risk is estimated using the revised Z-score model of Altman (2000).

The results revealed a positive association between Z-score and VAIC. It implies that a higher value of VAIC improves financial stability and leads to a lower likelihood of default. The findings further suggest that new default forecasting models can be experimented with IC indicators for better default prediction.

The findings can have implications for investors and banks. This paper provides evidence of IC performance in improving the financial solvency of firms. Investors and financial institutions should invest their resources in a healthy firm that effectively manages and invests in their IC. It will eventually award investors and creditors high returns through efficient value-creation processes.

This study provides evidence of IC performance in improving the financial solvency of Indian high-defaulting firms, which lacks sufficient evidence in this domain of research. Numerous studies exist examining the relationship between firm performance and IC value, but this area is inadequately focused and underresearched. This study, therefore, fills the research gap from an Indian perspective.

This study examines the direct and indirect effects of green intellectual capital (GIC) and innovative work behavior (IWB) on green process innovation performance (GPIP), with green knowledge sharing (GKS) as a mediator, in Pakistan’s hospitality industry. The aim is to provide a paradigm for assisting companies in transforming strategic green processes of green hotel innovation and its practices.

A total of 203 questionnaires were administered to front-desk officers of 15 hotels in Pakistan. Smart PLS-SEM 4 was used for analysis, and demographic statistics were analyzed using SPSS 21.0.

GIC (green human capital, green organizational capital and green relational capital) and IWB significantly and positively influence GPIP. GKS strengthens the relationships of GIC and IWB with GPIP. Finally, all hypotheses were significant and the constructs showed a positive association.

Research studies have revealed the impact of GIC on the hotel industry’s competitive advantage. However, the mechanisms underlying those impacts remain relatively underexplored. This study makes valuable contributions by providing crucial evidence from Pakistan’s hospitality industry.