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There is a need to understand the role of innovative literacy in intellectual capital literature. This study aims to develop the innovative literacy scale, starting from the framework of innovative literacy, which is not prominent in the literature. Accordingly, this study develops and validates an innovative literacy scale.

A quantitative research methodology was used for this study, whereby a unipolar 5-point Likert scale self-report questionnaire was designed. Scale development analyses were performed in three steps: (1) The first item pool was created by literature review; (2) preliminary quantitative testing of the reliability and validity of the items, including confirmatory factor analyses (CFA), was performed; and (3) final scale validation through a discriminant and validity test was done using descriptive factor analyses (DFA) and structural equation modelling (SEM).

For the developed scale, the sample size was 220 in the first stage, 440 in the second stage, and 457 in the third stage. The validity and reliability analyses of the results were completed using Statistical Package for the Social Sciences (SPSS) and Analysis of Moment Structures (AMOS) programs. After the preliminary stages, the validity and reliability tests of the scale were carried out, and 17 items (in 4 dimensions) of the innovative literacy scale were finally developed.

This research fills a conceptual gap in the literature. However, since this concept is evaluated using the human, customer and structural components of intellectual capital, future researchers may examine this concept together with other features of intellectual capital and with larger samples.

The article contributes to understanding innovation by developing a scale to evaluate InnoLiteracy, which may be an essential factor influencing innovative literate behaviours. The perceived multi-dimensional scale of InnoLiteracy will be beneficial for academicians and human resources professionals. Although there are studies in the related literature on the importance of the concept of innovative literacy, a scale from the perspectives of intellectual capital and sustainable innovation will be unique since there is no tool for its measurement yet. The findings of the InnoLiteracy research are meaningful, and the scale has the potential to meet the needs of researchers, schools, government agencies and businesses.

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.

With the emergence of the basis of intellectual capital, competitive advantage was considered as the focus of competitive strategies, and the knowledge resulting from this approach became the basis for the development and strategic directions of companies in various fields of the company such as finance and accounting. The purpose of this study is sustainable intellectual capital reporting framework and evaluation of key examples in the context of capital market companies.

The methodology of this study was exploratory from the point of view of the developmental result and based on the type of objective and qualitative and quantitative basis was used to collect the data. The statistical population in the qualitative part was university experts and in the quantitative part financial managers of capital market companies. Data collection tools were interviews in the qualitative part and fuzzy scales and language comparison checklists in the quantitative part. Therefore, first through three stages of coding, the dimensions of the model were identified, and based on the fuzzy Delphi analysis, the reliability level was determined through the average between the first round and the second round of Delphi. Finally, through the default tests, the appropriate fuzzy model was first determined, and then hierarchical fuzzy analysis based on TODIM's approach was used to determine the most favorable axis of sustainable intellectual capital reporting.

The results in the qualitative part indicate the existence of 3 categories and 6 components and 39 conceptual themes in the form of a six-dimensional model. In the quantitative part, the results showed that by confirming the dimensions identified through fuzzy Delphi analysis, the most desirable axis of intellectual capital reporting is the component of technological capital reporting, which can play a more effective role in sustainable reporting.

This study, relying on the importance of the consequences of sustainable intellectual capital reporting, tries to evaluate the consequences of this field of financial reporting due to the lack of a coherent theoretical framework about capital market companies. In addition, the framework presented in this study promotes integrated thinking for firms to it would provide some level of incentive to those charged with governance concerning the voluntary compliance with the sustainable intellectual capital reporting framework.

This research attempts to assess the role of green intellectual capital components with respect to the sustainability business performance of manufacturing SMEs in Malaysia.

Empirical data for this study were gathered through structured questionnaire forms, from entrepreneurs, managers, and decision-makers of manufacturing, small and medium enterprises. A sample of 500 individuals from 170 manufacturing SMEs from Malaysia was participated. Partial Least Squares (PLS) Structural Equation Modelling technique was used to examine the impact of green intellectual capital on the sustainability business performance of SMEs.

Results expressed that green intellectual capital has a positive significant impact on the sustainability business performance of manufacturing SMEs in Malaysia. Results also posited that the three components such as green customer capital, green technological capital, and green spiritual capital were supported while green human capital, green structural capital, and green social capital were not supported.

The present study inspects how entrepreneurs, managers, and policymakers should practice the concept of green and sustainability to attain maximum benefits from green intellectual capital to increase the sustainability business performance of their organizations.

This pioneering research produces a comprehensive theoretical model of green intellectual capital, supporting the current literature where similar works have been yet. This theoretical model will guide entrepreneurs and managers of SMEs to measure green intellectual capital in SMEs. Despite the significant contribution, this study offers insights to researchers, academicians and practitioners to mitigate environmental destruction and to achieve the sustainable business performance of SMEs in Malaysia and developing countries.

Despite its potential advantages in a wide range of environmental subjects, green intellectual capital has received scant attention in the field of reverse logistics (RL). This research focuses on exploring the relationship between significant green intellectual capital assets (namely green human capital, green relational capital, and green structural capital) and RL competency. The moderating role of regulatory measures was also hypothesized and tested.

A survey-based research instrument was employed to collect data and partial least square structural equation modeling (PLS-SEM) based approach was utilized to test hypotheses.

The results indicate that green relational capital and green structural capital are positively associated with RL competency. Interestingly, regulatory measures are also found only to moderate the relationship between green human capital and RL competency.

This study extends the present literature by enhancing the knowledge of RL competency, which is a critical ingredient of the circular economy, by revealing the relation with green intellectual capital. Additionally, this study offers insights into the manufacturing industry, especially in emerging economies for academics and practitioners.

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.

This study aims to investigate the direct effect of intellectual capital on the organizational performance of Indonesian state-owned enterprises (SOEs) and their subsidiaries. Furthermore, it also examines whether the relationship is mediated by open innovation and moderated by organizational inertia.

This study is designed as quantitative research. A survey method is employed to collect data by distributing questionnaires to the upper-level managers of the SOEs and their subsidiaries. A total of 293 questionnaires were distributed to the respondents, and 97 responses were obtained for further analysis. The partial least square structural equation modeling (PLS-SEM) is used to test the hypotheses. A mediation-moderation research framework is employed.

The results show that intellectual capital has a positive effect on organizational performance. Further results also demonstrate that open innovation mediates the intellectual capital–organizational performance relationship and organizational inertia moderates the intellectual capital–organizational performance relationship. Theoretically, the findings contribute to the resource-based view (RBV) and knowledge-based view (KBV) by providing empirical evidence of the importance of distinctive internal resources in achieving superior organizational performance. Practically, the findings provide strategic information for managers that they should properly manage intellectual capital, open innovation and organizational inertia because of their effects on organizational performance.

First, this study addresses the previous research gaps by confirming that intellectual capital has a positive effect on organizational performance in the research setting of an emerging market. Second, by using a mediation research framework, this study shows that open innovation mediates the relationship between intellectual capital and organizational performance. Third, by using a moderating research framework, this study also reveals that organizational inertia weakens the relationship between intellectual capital and organizational performance. Those associations are rarely researched.

This study examines the impact of intellectual capital efficiency and corporate governance mechanisms on the annual report readability of Oman's financial sector companies.

The study uses a sample of 150 firm-year observations of listed financial sector companies in the Muscat Securities Market, Oman, from 2014 to 2018. Flesch Reading ease and Flesch Kinkaid Index are used as proxies for annual report readability. As part of sensitivity analysis, the study also uses the natural logarithm of annual report pages as alternative readability measures. The investigation is conducted using random effects regression analysis and supported with system GMM estimation for robustness.

The findings of this study demonstrate a decrease in intellectual capital efficiency associated with better readability of annual reports for the financial sector firms. Alternatively, banks report a positive association of intellectual capital efficiency with the Flesch Reading ease score of the annual report. The structural capital and capital employed efficiency are also found to be negatively associated with annual report readability. Corporate governance mechanisms such as dispersed ownership and audit committee size also result in easy-to-read annual reports that support agency theory.

The research was conducted for financial firms of Oman, and thereby the findings can be generalized to the financial sector of countries with similar settings, such as the Gulf Cooperation Council (GCC) region.

The policy implications arising from this study suggest a strengthening of the intellectual capital efficiency and corporate governance mechanisms to improve the readability of the firms and thereby increase investor confidence.

This paper's uniqueness is in the model used to investigate the impact of intellectual capital efficiency and corporate governance mechanisms on the annual report readability of an emerging market.

The main purpose of this study is to investigate the effects of flexibility-oriented human resource management (FHRM) systems on intellectual capital and organizational resilience. This study also examines the moderating effect of digital capability on the relationship between intellectual capital and organizational resilience.

Data were collected from 219 Chinese businesses in the Yangtze River Delta region of China during the COVID-19 pandemic. Confirmatory factor analysis was used to verify the validity and reliability of the measurements, and hypotheses were tested using hierarchical regression.

The empirical results show that FHRM systems are positively correlated with intellectual capital and organizational resilience. Intellectual capital mediates the link between FHRM systems and organizational resilience. Moreover, digital capability serves as a positive moderator between intellectual capital and organizational resilience.

From the perspectives of resilience theory, the resource-based view and the theory of dynamic capabilities, this study is among the first to identify the process mechanism by which FHRM systems affect organizational resilience through intellectual capital. Digital capability is introduced as a situational factor for understanding the effect of intellectual capital on organizational resilience, which provides new insights for further research.

The study aims to test the framework that proposes the role of resources (intellectual capital) in mobilizing entrepreneurial orientation that influences the competitiveness improvement of micro-small-medium enterprises (MSMEs) under the lens of resource orchestration theory.

In this study, 347 respondents from the MSMEs participated through a structured questionnaire. For the data analysis purpose, the structural equation modeling technique was employed using SmartPLS software.

The results suggest human, structural, and relational capital are significant antecedents of entrepreneurial orientation, which leads to competitiveness improvement. The findings also indicate the mediation role of entrepreneurial orientation between intellectual capital and competitiveness improvement.

The current study presumably will supplement the promising research effort to progress the research orchestration theory and also could be a strategic guideline for the managers/owners of the MSMEs.

This study is possibly a novel attempt to divulge the association between intellectual capital (tripartite model) and competitiveness improvement of firms under the lens of resource orchestration theory.