Investigating intellectual capital: The role of intellectual property rights reform

We investigate the impact of intellectual capital (IC) on firm performance (FP). This study contributes to the literature on IC by extending the IC components and exploring the moderating effect of intellectual property right (IPR) reform on the IC–FP association. An analysis of a dataset of non-fin...

Full description

Saved in:
Bibliographic Details
Main Authors: Minh H. Do, Vo Thanh Tam, Nguyen Kim-Duc
Format: Article
Language:English
Published: Taylor & Francis Group 2022-12-01
Series:Cogent Economics & Finance
Subjects:
Online Access:https://www.tandfonline.com/doi/10.1080/23322039.2022.2106630
Tags: Add Tag
No Tags, Be the first to tag this record!
_version_ 1850124062786846720
author Minh H. Do
Vo Thanh Tam
Nguyen Kim-Duc
author_facet Minh H. Do
Vo Thanh Tam
Nguyen Kim-Duc
author_sort Minh H. Do
collection DOAJ
description We investigate the impact of intellectual capital (IC) on firm performance (FP). This study contributes to the literature on IC by extending the IC components and exploring the moderating effect of intellectual property right (IPR) reform on the IC–FP association. An analysis of a dataset of non-financial enterprises with 6,303 firm-year observations collected from ASEAN member countries from 2009 to 2019 reveals thatFP is positively related to IC and IC components. Human capital is found to be the leading element because it exerts direct as well as indirect influences on FP. On the other hand, IPR determines both significance and the strength of the relationship between IP and FP.
format Article
id doaj-art-bb29271b5e9a4743bca69a73a1c17235
institution OA Journals
issn 2332-2039
language English
publishDate 2022-12-01
publisher Taylor & Francis Group
record_format Article
series Cogent Economics & Finance
spelling doaj-art-bb29271b5e9a4743bca69a73a1c172352025-08-20T02:34:25ZengTaylor & Francis GroupCogent Economics & Finance2332-20392022-12-0110110.1080/23322039.2022.2106630Investigating intellectual capital: The role of intellectual property rights reformMinh H. Do0Vo Thanh Tam1Nguyen Kim-Duc2Department of Investment Economics, School of Economics, University of Economics Ho Chi Minh City (UEH), 59C Nguyen Dinh Chieu Street, District 3, Ho Chi Minh City, VietnamDepartment of Human Resource Management, School of Economics, University of Economics Ho Chi Minh City (UEH), 59C Nguyen Dinh Chieu Street, District 3, Ho Chi Minh City, VietnamDepartment of Valuation, School of Economics, University of Economics Ho Chi Minh City (UEH), 59C Nguyen Dinh Chieu Street, District 3, Ho Chi Minh City, VietnamWe investigate the impact of intellectual capital (IC) on firm performance (FP). This study contributes to the literature on IC by extending the IC components and exploring the moderating effect of intellectual property right (IPR) reform on the IC–FP association. An analysis of a dataset of non-financial enterprises with 6,303 firm-year observations collected from ASEAN member countries from 2009 to 2019 reveals thatFP is positively related to IC and IC components. Human capital is found to be the leading element because it exerts direct as well as indirect influences on FP. On the other hand, IPR determines both significance and the strength of the relationship between IP and FP.https://www.tandfonline.com/doi/10.1080/23322039.2022.2106630firm performancevalue-added intellectual coefficient (VAIC)intellectual capitalintellectual capital right reformsustainable competitive advantage
spellingShingle Minh H. Do
Vo Thanh Tam
Nguyen Kim-Duc
Investigating intellectual capital: The role of intellectual property rights reform
Cogent Economics & Finance
firm performance
value-added intellectual coefficient (VAIC)
intellectual capital
intellectual capital right reform
sustainable competitive advantage
title Investigating intellectual capital: The role of intellectual property rights reform
title_full Investigating intellectual capital: The role of intellectual property rights reform
title_fullStr Investigating intellectual capital: The role of intellectual property rights reform
title_full_unstemmed Investigating intellectual capital: The role of intellectual property rights reform
title_short Investigating intellectual capital: The role of intellectual property rights reform
title_sort investigating intellectual capital the role of intellectual property rights reform
topic firm performance
value-added intellectual coefficient (VAIC)
intellectual capital
intellectual capital right reform
sustainable competitive advantage
url https://www.tandfonline.com/doi/10.1080/23322039.2022.2106630
work_keys_str_mv AT minhhdo investigatingintellectualcapitaltheroleofintellectualpropertyrightsreform
AT vothanhtam investigatingintellectualcapitaltheroleofintellectualpropertyrightsreform
AT nguyenkimduc investigatingintellectualcapitaltheroleofintellectualpropertyrightsreform