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Full-Text Articles in Business
Intellectual Capital Performance And Firm Value: The Effect Of Mfrs 139, Abdullah Jihad Rasmi Rabaya, Norman Mohd Saleh, Noradiva Hamzah
Intellectual Capital Performance And Firm Value: The Effect Of Mfrs 139, Abdullah Jihad Rasmi Rabaya, Norman Mohd Saleh, Noradiva Hamzah
The South East Asian Journal of Management
Research Aims: We examine the intellectual capital (IC) performance and its connection with firm value. We also investigate whether the adoption of an enhanced quality standard MFRS 139 that affect recognition and measurement of financial instrument's fair values, moderates the relationship between IC performance and firm value. Design/methodology/approach: We used panel data analysis of listed financial institutions' data for 2005 - 2015 period. Research Findings: A positive association between IC performance and firm value is found, proposing that IC is an important resource for firms. The results also show that MFRS 139 implementation strengthens the relationship between IC performance and …
Mediating Effects Of Entrepreneurs’ Work Performance On The Relationship Between Their Psychological Capital And Growth Intentions: A Study On Malaysian Entrepreneurs, Sh. Usman Yousaf, Mohd Hizam-Hanafiah, Rosmah Mat Isa, Nor Liza Abdullah, Zizah Che Senik, Bushra Usman
Mediating Effects Of Entrepreneurs’ Work Performance On The Relationship Between Their Psychological Capital And Growth Intentions: A Study On Malaysian Entrepreneurs, Sh. Usman Yousaf, Mohd Hizam-Hanafiah, Rosmah Mat Isa, Nor Liza Abdullah, Zizah Che Senik, Bushra Usman
The South East Asian Journal of Management
Research Aims: This study proposes to fill the gap in entreprenuership literature by focusing on the relationship between entrepreneurs' psychological capital and growth intention mediated by their work performance. Design/methodology/approach: This research used cross-sectional quantitative research and employed convenience sampling technique. A total of 275 Small and Medium Entreprise (SME) entrepreneurs participated and answered the survey questionnaires. Research Findings: The findings confirmed the direct relationships between psychological capital and work performance; and psychological capital and growth intention of entrepreneurs. However, this study found no mediating effect of work performance in the relationship between psychological capital and growth intention of the …