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Intellectual Capital and Company Performance: Evidence from European FinTech Companies

Author

Listed:
  • Filomena Izzo
  • Viktoriia Tomnyuk
  • Giuseppe Varavallo

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.

Suggested Citation

  • Filomena Izzo & Viktoriia Tomnyuk & Giuseppe Varavallo, 2020. "Intellectual Capital and Company Performance: Evidence from European FinTech Companies," International Business Research, Canadian Center of Science and Education, vol. 13(6), pages 1-34, June.
    • Handle: RePEc:ibn:ibrjnl:v:13:y:2020:i:6:p:34
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    References listed on IDEAS

    as
    1. Peter Gomber & Jascha-Alexander Koch & Michael Siering, 2017. "Digital Finance and FinTech: current research and future research directions," Journal of Business Economics, Springer, vol. 87(5), pages 537-580, July.
    2. Elisabeth Albertini, 2016. "An inductive typology of the interrelations between different components of intellectual capital," Post-Print hal-02139769, HAL.
    3. Vo, Duc, 2018. "Should Bankers Be Concerned with Intellectual Capital? A Study of the Thai Banking Sector," MPRA Paper 103275, University Library of Munich, Germany.
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    Cited by:

    1. Khuram Shahzad & Syed Quaid Ali Shah & Fong-Woon Lai & Ahmad Ali Jan & Syed Azmat Ali Shah & Muhammad Kashif Shad, 2023. "Exploring the nexus of corporate governance and intellectual capital efficiency: from the lens of profitability," Quality & Quantity: International Journal of Methodology, Springer, vol. 57(3), pages 2447-2468, June.
    2. Syed Quaid Ali Shah & Fong-Woon Lai & Muhammad Kashif Shad & Zdeňka Konečná & Feybi Ariani Goni & Abdoulmohammad Gholamzadeh Chofreh & Jiří Jaromír Klemeš, 2021. "The Inclusion of Intellectual Capital into the Green Board Committee to Enhance Firm Performance," Sustainability, MDPI, vol. 13(19), pages 1-21, September.

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    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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