تدوین الگویی برای مزیت رقابتی سرمایه فکری و تأثیر آن بر عملکرد مالی

Aigbe, F., Aigbavboa, C., Aliu, J., & Amusan, L. (2024). Understanding the Future Competitive Advantages of the Construction Industry. Buildings, 14(6), 1616. https://doi.org/10.3390/buildings14061616

Ali, S., Murtaza, G., Hedvicakova, M., Jiang, J., & Naeem, M. (2022). Intellectual capital and financial performance: A comparative study. Frontiers in psychology, 13, 967820. https://doi.org/10.3389/fpsyg.2022.967820

Awwad, M., & Qtaishat, A. (2023). The impact of intellectual capital on financial performance of commercial banks: the mediating role of competitive advantage. International Journal of Learning and Intellectual Capital, 20(1), 1. https://doi.org/10.1504/IJLIC.2023.10049257

Desoky, A. M., & Mousa, G. A. (2020). The impact of intellectual capital on firm’s financial performance: evidence from Bahrain. Investment Management and Financial Innovations, 17(4), 189-201. https://doi.org/10.21511/imfi.17(4).2020.18

Handayani, S., & Karnawati. (2020). Achieving Competitive Advantage Through Intellectual Capital Annual International Conference on Accounting Research (AICAR 2019), https://doi.org/10.2991/aebmr.k.200309.013

Hanifa, R., Adam, M., Isnurhadi, & Andriana, I. (2023). Does Competitive Advantage, Operating Efficiency and Intellectual Capital Effect Sustainable Competitive Advantage (SCA)? Journal of Law and Sustainable Development, 11(3), e463. https://doi.org/10.55908/sdgs.v11i3.463

Hussein, M. S. (2022). The Relationship between Intellectual Capital and Competitive Advantages in Financial Public Sector with Application at Banque Misr in Egypt. Arab Journal of Administration, 42(4). https://doi.org/10.21608/aja.2022.273284

Jaunanda, M., Sembel, R., Hulu, E., & Ugut, G. S. S. (2024). The impact of intellectual capital strategy on firm value and financial distress. Corporate & Business Strategy Review, 5(3), 148-158. https://doi.org/10.22495/cbsrv5i3art14

Meyer, R. H., Milanowski, A., Veiga, R., & Doherty, J. (2025). Creating Actionable Human Capital Analytics for Studying School-Level Teacher Retention. Journal of Education Human Resources, 43(2), 390-421. https://doi.org/10.3138/jehr-2023-0063

Mulyasari, W., & Murwaningsari, E. (2019). Intellectual Capital, Competitive Advantage, Financial Performance and Company Value Among Banking Industries in Indonesia. Advances in Social Sciences Research Journal, 6(4), 78-89. https://doi.org/10.14738/assrj.64.6419

Niwash, M. N. K., Cek, K., & Eyupoglu, S. Z. (2022). Intellectual Capital and Competitive Advantage and the Mediation Effect of Innovation Quality and Speed, and Business Intelligence. Sustainability, 14(6), 3497. https://doi.org/10.3390/su14063497

Saeed, M., Izadabadi Pour, M., & Parsamehr, A. (2025). The Relationship Between Self-Leadership and Self-Management with Human Capital of Employees in Sports and Youth Offices of Kerman Province. Quarterly Journal of Research and Islamic Studies, 7(69), 43-52. https://joisas.ir/showpaper/22758

Si, X. (2019). Literature Review on the Relationship between Intellectual Capital and Enterprise Performance. Modern Economy, 10, 386-398. https://doi.org/10.4236/me.2019.102026

Thompson, L. (2025). Human capital disclosures and institutional ownership. Finance Research Letters, 1544-6123. https://doi.org/10.1016/j.frl.2024.106384

Tubara, S. P. Y., Rahayu, S. M., & Darmawan, A. (2024). Understanding the Impact of Intellectual Capital on Financial Performance and Its Impact on Firm Value: A Literature Review Brawijaya International Conference on Business Administration, Taxation, and Tourism, KnE Social Sciences, https://doi.org/10.18502/kss.v9i11.15790

Yin, J., & Xu, J. (2025). Intellectual capital, digital transformation and firms’ financial performance: Evidence from ecological protection and environmental governance industry in China. PLoS One, 20(1), e0316724. https://doi.org/10.1371/journal.pone.0316724