The Impact of Intellectual Capital on Enterprise Performance in Saudi Arabia: Literature Review of Empirical Research
Bibliographic record
Abstract
Physical assets such as buildings, plants, and so on, are important factors in the production era, but their importance has decreased with increased the importance of intangible assets in the knowledge era. In the knowledge-based economy, intellectual capital (IC) is one of the most important assets in an enterprise for achieving sustainable competitive advantages. As a result, research on the correlation between IC and enterprise performance (EP) and its role in achieving competitive advantage has become one of the most controversial topics in accounting globally. The findings of the empirical research have been inconsistent; there is no consensus on the effect of IC on the enterprise's performance due to the different definitions and methods of measuring IC used among researchers. The paper focuses on reviewing empirical research about the effect of IC on EP in Saudi Arabia, aiming at a presentation of recent developments and a discussion of the direction for future research. This paper is the first study to review empirical research on IC and EP in the Saudi context.
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How this classification was reachedexpand
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 | 0.007 | 0.002 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.001 | 0.005 |
| Science and technology studies | 0.000 | 0.000 |
| Scholarly communication | 0.000 | 0.001 |
| Open science | 0.000 | 0.000 |
| Research integrity | 0.000 | 0.001 |
| Insufficient payload (model declined to judge) | 0.000 | 0.000 |
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 itClassification
machine, unvalidatedMachine predicted; a candidate call from one teacher head, not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".