Intellectual Capital and Company Performance: Evidence from European FinTech Companies
Why this work is in the frame
A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.
Bibliographic record
Abstract
The scope of this study is to examine the impact of Intellectual Capital (IC) on the performance of European FinTech companies. Despite numerous studies conducted to measure the IC, only a few of these explore the impact of IC in dynamic and technological markets. This study intents to contribute to the existing literature by examining a completely new sample of companies that operate in the condition of Industry 4.0. This paper uses data of 12 European Fintech companies from 2016 to 2018, listed in the Dealroom global database. This research employs the Value Added Intellectual Coefficient (VAIC) model proposed by Pulic to measure Intellectual Capital. To obtain accounting information, the authors utilised the Amadeus Bureau van Dijk database.  
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Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.001 | 0.002 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.000 | 0.001 |
| Science and technology studies | 0.000 | 0.000 |
| Scholarly communication | 0.001 | 0.002 |
| Open science | 0.001 | 0.001 |
| Research integrity | 0.000 | 0.000 |
| Insufficient payload (model declined to judge) | 0.004 | 0.005 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it