Investigating intellectual capital: The role of intellectual property rights reform

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...

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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:
firm performance
value-added intellectual coefficient (VAIC)
intellectual capital
intellectual capital right reform
sustainable competitive advantage
Online Access:https://www.tandfonline.com/doi/10.1080/23322039.2022.2106630
Description
Summary: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.
ISSN:2332-2039

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