IJSSH 2016 Vol.6(7): 514-518 ISSN: 2010-3646
DOI: 10.7763/IJSSH.2016.V6.702

The Effects of Managerial Ownership on the Relationship between Intellectual Capital Performance and Firm Value

H. Noradiva, A. Parastou, and A. Azlina
Abstract—In knowledge-based economy, intellectual capital is the most important resources. Thus, investment in intellectual capital is crucial in order to increase firm performance and market value. This will contribute to economic growth of a country. This study is among the earliest study that examine the effect of managerial ownership on the relationship between intellectual capital performance and firm value. This study applied Pulic’s Value Added Intellectual Coefficient method as the efficiency measure for measuring intellectual capital performance. The results showed the non-significant non-linear effect of managerial ownership on the relationship between intellectual capital performance and firm value.

Index Terms—Intellectual capital performance, firm value.

H. Noradiva and A. Azlina are with the National University of Malaysia, 43600 UKM, Selangor, Malaysia (tel.: +603-8921-5754; fax: +603-8921-3162; e-mail: adibz@ukm.edu.my, azlinaahmad@ukm.edu.my).
A. Parastou is with the School of Accounting, National University of Malaysia, 43600 UKM, Selangor, Malaysia.

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Cite: H. Noradiva, A. Parastou, and A. Azlina, " The Effects of Managerial Ownership on the Relationship between Intellectual Capital Performance and Firm Value," International Journal of Social Science and Humanity vol. 6, no. 7, pp. 514-518, 2016.

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