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Intellectual Capital Elements and Performance Indicators of Russian Companies: Do Survey Results and Financial Data Correlate?

Tatiana Andreeva, Tatiana Garanina and Anastasia Koveyko

No 8583, Conference Papers from Graduate School of Management, St. Petersburg State University

Abstract: Intellectual capital and its elements (human, relational and structural capital) are argued to be the key resources of value creation in contemporary economies. However, little is known about emerging markets' context. This study aims to explore the relationship between intellectual capital elements and financial performance of Russian companies. The ample includes 92 companies representing different industries. The intellectual capital elements and financial performance are measured in two different ways - with the help of a top-management survey and proxies obtained from financial statements. The results of the research show consistency: human and structural capitals are positively related to financial performance indicators of Russian companies while relational capital is not significant based on two different approaches to measure the variables.

Keywords: intellectual capital; intellectual capital elements; evaluation; performance indicators; Russia (search for similar items in EconPapers)
Date: 2016
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