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.