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This study aims to reveal to what extent successful European listed firms depend on their intellectual capital investment in achieving business success during the global financial crisis.

This study used value added intellectual coefficient (VAIC) methodology to measure the effect of intellectual capital on financial performance of business, which consist of 683 the sample listed firms. To examine the nexus between intellectual capital, legal origin and firm performance, estimated panel test and ordinary least squares regression model is used to data obtained from a sample of European countries.

The finding of this study suggests that there exists a positive relationship between intellectual capital and firm performance with return on assets (ROA) before the financial crisis, while firm performance with return on equity did not contribute to intellectual capital before and after the crisis period. Additionally, common law countries have a positive and statistically significant impact on firm performance with ROA for the before-crisis period, while code law countries have positively significant effect with VAIC on ROA.

The VAIC method has played a critical role in the management decision-making process to integrate the intellectual capital in the financial crisis period.

This study examines intellectual capital components such as human capital, structural capital and process capital efficiencies and firm performance in the legal origin context. The empirical evidence shows that there are significant impacts of legal origin on the nexus between intellectual capital and performance of listed firms during the global financial crisis.

This study aims to explore the mechanism by which intellectual capital and corporate social responsibility (CSR) influence the sustainable competitive performance of small and medium-sized enterprises (SMEs), with the mediating role of organizational innovation in an emerging economy.

The data collection was conducted through a survey completed by 208 owners and top managers operating in the service, trading and manufacturing sector SMEs, positioned within twin cities of Pakistan. Structural equation modeling (SEM) was utilized for data analysis.

The results of the study suggest that intellectual capital and CSR have a markedly positive influence on the sustainable competitive performance of SMEs. The organizational innovation appears to mediate these relationships.

This study pioneers research on the links between intellectual capital, CSR organizational innovation and sustainable competitive performance of SMEs. The current research contributes to the literature by defining intellectual capital and CSR as an antecedent and organizational innovation as an intervening variable for the sustainable competitive performance of SMEs. In addition, this study underlines the significance of intellectual capital and CSR activities as valuable intangible assets for the achievement of sustainable competitive performance of SMEs.

This paper aims to evaluate the impact of intellectual capital in terms of human capital, structural capital and capital employed on the financial performance of Islamic and conventional banks in the Gulf Cooperation Council (GCC) countries.

Along with the measurement discussion, the empirical analysis examines the relationship between intellectual capital measured through value-added intellectual coefficient (VAIC) and the financial performance of banks in the GCC states by conducting a panel of six GCC countries, including 24 Islamic banks and 32 conventional banks covering 2012–2020 period.

This paper shows that while Islamic banks have similar VAIC, human capital efficiency and capital employed efficiency results to conventional banks, Islamic banks have lagged behind conventional banks regarding the impact of structural capital on financial performance. It is argued that this is in contradiction with Islamic ontology and epistemology, which essentialises intellectual capital formation.

Islamic banks should promote research and development for their intellectual capital at the product, operational and institutional levels, as Islamic banking is considered an alternative financing method, incorporating a new form of knowledge-based institutions inspired by capitalist institutions.

This study conducts a comparative examination of the intellectual capital performance and its impact on financial performance by using interaction variables to capture any differences between Islamic banks and conventional banks in the GCC countries. The paper also considers the knowledge economy impact as a novelty, which is prominent for the GCC countries. In addition, Islamic ontology’s essentialisation of knowledge and its articulation in the form of intellectual capital within modern understanding is widely discussed, as part of originality. Finally, the findings are located within Islamic ontology and epistemology.

The paper investigates the effects of strategic human resource practices on intellectual capital and new product development performance in knowledge-based firms.

A quantitative approach was adopted to conduct the present study. The respondents were sampled from knowledge-based firms in Iran. Overall, 120 managers in 60 knowledge-based firms were selected using convenience sampling. A confirmatory factor analysis was conducted to ascertain the validity and reliability of the observed items, and a structural equation model was employed for testing the proposed hypotheses.

In the studied firms, strategic human resource practices have a positive and significant effect on intellectual capital. Moreover, the findings of this study indicate that those firms that use their intellectual capital have a higher new product development performance.

The study focuses on knowledge-based firms in Iran, which limits the generalizability of the research results. Therefore, future studies should be carried out with samples from other settings and countries. Moreover, as the study was cross-sectional, the causal relationships could not be inferred directly.

With regard to key areas of improvement identified in this study, knowledge-based firms should focus on increasing new product development performance by improving employees' training, involving them in their job-related decision-making process, empowering employees to innovate, developing intellectual capital and monitoring the customer's satisfaction level of new products.

The study extends the intellectual capital literature by linking strategic human resource practices to new product development performance in knowledge-based firms via intellectual capital as a mediator.

This paper attempts to evaluate the impact of intellectual capital on bank performance in Bangladesh.

The authors analyze an unbalanced longitudinal data of 32 banks, which cover 318 observations of bank-year from 2010 to 2019. The study employs a dynamic panel model with the two-step system generalized methods of moments (SGMM).

The results show that bank performance is significantly positively affected by the intellectual capital (IC) in Bangladesh. In addition, the findings show that capital employed efficiency (CEE) is an essential determinant of bank performance rather than structural capital efficiency (SCE) and human capital efficiency (HCE) for the Bangladeshi banking sector.

This work is unique as no one has explored the impact of intellectual capital on Bangladesh's bank performance. The findings suggest that business owners, managers and policymakers who want to improve the efficiency of their organizations should spend continuously on IC and expand their investment into CEE, which includes both financial and physical resources, in order to obtain better bank performance.

One in every four graduates of the world will be the product of Indian higher education system by the year 2030 as per a report issued by the FICCI (Federation of Indian Chambers of Commerce and Industry) in 2015. This brings out the growing significance of higher education sector and purpose of the study. The present study tries to explore the relationship between intellectual capital of universities and their performance.

Structural equation modeling (SEM) was applied on the dataset of 590 respondents, and the suggested model reiterate that human capital, organizational capital and relational capital have a significant influence on a university's performance.

Human capital, organizational capital and relational capital have a significant influence on a university's performance. The study strongly recommends that factors like research facilitation, quality of work life, knowledge sharing, industry academia relationship and information disclosure have a strong influence on performance.

Not just India, but policymakers across Brazil, Russia, India, China and South Africa (BRICS) can strategize around intellectual capital to give a push to the fast-growing higher education sector.

The purpose of this study is to examine the relationship between intellectual capital, sharia governance and Islamic bank performance based on the maqasid sharia index, as well as the moderating effect of sharia governance on the relationship between intellectual capital and maqasid sharia index.

Dynamic panel regression is used with the two-step generalised method of moments with data from the Bankscope database for 2014–2018.

The results show that higher intellectual capital efficiency improves Islamic bank performance based on maqasid sharia. Larger board sizes are also found to improve Islamic bank performance. By contrast, higher sharia supervisory board quality and larger independent boards can reduce Islamic bank performance. In the moderating relationship, sharia governance is proven to moderate the relationship between intellectual capital and Islamic bank performance.

This study used a sample that is restricted to Islamic bank and only used value-added intellectual coefficient to measure intellectual capital. Thirdly, the quality of the sharia supervisory board only involves the presence, size, expertise and doctoral qualification of the sharia supervisory board.

This research: analyses the relationship between intellectual capital, sharia governance and Islamic bank performance in one research framework; uses maqasid sharia index-based Islamic bank performance benchmarks; and examines the moderating effect of sharia governance on the relationship between intellectual capital and maqasid sharia index.

This study examines whether income diversification moderates the relationship between intellectual capital and bank performance among East African banks.

The study uses a sample of 53 East African banks and a panel dataset for the period 2010–2018. The hypotheses are tested through a hierarchical regression model.

The regression results indicate that intellectual capital (IC) significantly affects bank performance. Further, the study finds that income diversification has a negative and significant effect on bank performance. The results indicate that income diversification reduced the overall impact of IC (Value Added Intellectual Capital (VAIC)) efficiency on bank performance for the moderating influence. However, the moderating role of income diversification on the relationship between individual components of VAIC (HCE, SCE and CEE) varies. While income diversification enhanced the impact of structural capital efficiency (SCE) on bank performance, it also reduced the effect of human capital efficiency (HCE). Additionally, income diversification did not moderate the impact of capital employed efficiency (CEE) on bank performance.

This study contributes to the literature by demonstrating that non-traditional banking activities influence the IC and bank performance relationship, which is scanty in the existing literature.

The study aims to assess the relative impact of intellectual capital (IC) as opposed to tangible assets on profitability and employee performance in hotels in Serbia before and during the coronavirus disease 2019 (COVID-19) pandemic.

The current study was undertaken in 2019, the year before COVID-19, and 2020, the year of COVID-19's major impact. This study utilizes the Value-Added Intellectual Coefficient (VAIC) as a measure of efficient use of IC. Financial data were collected from 163 hotels in Serbia. Structural equation modeling (SEM) was used to test the proposed hypotheses.

The results revealed that IC was a relevant factor for both profitability and employee performance before and during the COVID-19. However, the study reveals a negative moderating effect of tangible capital efficiency (TCE), meaning that with the increase of TCE, the relationship between IC and performance becomes weaker.

The main limitation of the study is rooted in VAIC's ability to fully incorporate all elements of IC, leaving the relational capital out.

To achieve better performance, hotel management should direct resources more towards IC and less toward tangible assets, which implies doing more with less.

The results indicate the importance of IC in a period of crisis for the industry and economy that are not recognized as knowledge intensive. To the best of the authors' knowledge, no other study has attempted to assess the relative contribution of tangible assets and IC before and during the COVID-19 pandemic.

This research aims to examine the role of green intellectual capital (GIC) dimensions in promoting sustainable healthcare as reflected by sustainable performance. The mediating effect of green absorptive capacity (GAC) and moderating role of environmental turbulence were also explored.

Structural equation modeling was utilized for hypotheses testing of a survey data set of 387 at healthcare organizations operating in Iraq. The data were collected using purposive sampling with expert judgment from senior managers and professionals.

Contrary to previous studies, the findings showed that only green human and relational capitals predict green performance and only green human capital predicted economic performance. GAC was related to green human capital, green structural capital and performance, and played a significant mediating role on the relationships.

Even though the research was limited to one region of a single country, Iraq, GAC can be modified by managers to enhance GIC for sustainable healthcare performance. This action must be viewed in terms of the future timing of the impact while managers display strong conviction for sustainability commitment. Managers will find GRC least associated with performance, but that GIC dimensions work best in unison.

The examination of GIC with GAC as moderated by environmental turbulence contributes nascent theoretical insights in sustainable healthcare.