Moderating role of managerial ambidexterity in the relationship between intellectual capital and financial performance
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Author(s)Oscar Ortiz-RegaladoLink to ORCID Index: https://orcid.org/0000-0002-9739-213X
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Nelson Carrion-BosquezLink to ORCID Index: https://orcid.org/0000-0002-7450-870X
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Santiago Demetrio Medina-MirandaLink to ORCID Index: https://orcid.org/0000-0003-4934-1394
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Mary Jhanina Llamo-BurgaLink to ORCID Index: https://orcid.org/0009-0005-9724-4312
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Willy Darwin Llatas-DiazLink to ORCID Index: https://orcid.org/0000-0002-5482-3614
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David Salcedo-HerreraLink to ORCID Index: https://orcid.org/0000-0001-7593-6354
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Wilmer Javier Poma-HuamanLink to ORCID Index: https://orcid.org/0009-0007-0317-6203
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DOIhttp://dx.doi.org/10.21511/ppm.23(4).2025.19
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Article InfoVolume 23 2025, Issue #4, pp. 264-274
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This work is licensed under a
Creative Commons Attribution 4.0 International License
Type of the article: Research Article
Abstract
Intangible assets represent a crucial source of competitive advantage, particularly for small and medium-sized enterprises in emerging markets. This study examines the moderating role of managerial ambidexterity in the relationship between intellectual capital and financial performance. A quantitative, non-experimental, cross-sectional design was employed, and data were collected from 530 manufacturing firm workers between March and August 2024. The measurement models were validated through assessments of convergent and discriminant validity, while the hypothesized relationships were tested using structural equation modeling with SPSS 27 and AMOS 28. The empirical results demonstrate that intellectual capital exerts a significant positive effect on financial performance (β = 0.257, p < .001). Moreover, managerial ambidexterity significantly moderates this association, further strengthening the intellectual capital–financial performance relationship (interaction β = 0.081, p < .001). In addition, the structural model exhibited satisfactory fit indices, confirming the robustness of the analysis. The study concludes that intellectual capital constitutes a key strategic resource for enhancing financial performance, and its impact is substantially amplified when firms develop managerial ambidexterity capabilities that enable a balance between efficiency and innovation. Finally, this study adds value by demonstrating how intellectual capital and managerial ambidexterity jointly enhance financial performance. Moreover, it addresses a critical research gap in emerging markets, where empirical evidence remains scarce. The findings extend the resource-based view by confirming the synergistic role of dynamic capabilities in emerging-market SMEs.
- Keywords
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JEL Classification (Paper profile tab)D24, M54, L25
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References56
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Tables3
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Figures0
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- Table 1. Determinants of the measurement model
- Table 2. Discriminant validity
- Table 3. Hypotheses testing
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Anis Ali
doi: http://dx.doi.org/10.21511/ppm.18(2).2020.03
Problems and Perspectives in Management Volume 18, 2020 Issue #2 pp. 23-35 Views: 4070 Downloads: 1469 TO CITE АНОТАЦІЯIndustrial development in any nation plays a vital role in the strengthening of the economy and employs human resources as per specifications and directly towards the mainstream of the nation. In Saudi Arabia, there was rapid industrialization for four decades. Some manufacturing industries performed well, while some internal and external business environment factors influenced the others’ performance. The study focuses on historical development, as well as recent trends of well-performing and poor-performing industries of Saudi Arabia. Small manufacturing industries in Saudi Arabia are underdeveloped and need more attention to attain sustainable and progressive growth rate in the form of the number of establishments to enjoy the potential. Manufacture of tobacco, computer, electronics and optics, pharmaceuticals and transport equipment are the deprived and underdeveloped industries of the manufacturing sector. There should be some easy credit schemes for the development of deprived or underdeveloped manufacturing industries. To attain sustainable growth and development of the manufacturing sector, a positive attitude of the government towards underdeveloped manufacturing industries, favorable labor laws, and entrepreneurial awareness, technical and financial assistance are necessary. The growth and development of the manufacturing sector of Saudi Arabia will be helpful in the attainment of goals of Vision 2030.
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Why banks should consider ESG risk factors in bank lending?
Sarwar Uddin Ahmed ,
Samiul Parvez Ahmed ,
Ikramul Hasan
doi: http://dx.doi.org/10.21511/bbs.13(3).2018.07
Banks and Bank Systems Volume 13, 2018 Issue #3 pp. 71-80 Views: 3724 Downloads: 1571 TO CITE АНОТАЦІЯWhy banks should be concerned about incorporating environmental, social and governance (ESG) criteria in the lending process? What is the motivation? This study aims to find the motives for considering environmental, social and governance (ESG) criteria in bank lending process. A primary survey has been conducted to know the current status and motivation for incorporating ESG factors in investment decisions. Sample comprised 30 private commercial banks (PCBs) operating in Bangladesh. Data collected were analyzed with graphs, descriptive statistics, and regression analysis. Findings of the study indicate that banks are mostly considering basic environmental, social and governance factors set by regulators qualitatively. They are lagging behind in considering the advanced ESG criteria needed for sustainable and efficient credit risk management. Based on motivation for incorporating ESG factors, it was found that banks pioneering in incorporating ESG factors in lending decisions are compensated through better financial performance. Findings of the study are expected to encourage practitioners and policy-makers to take more pragmatic steps to incorporate ESG risk factors quantitatively in lending decision-making process.
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ERP implementation in banks: success factors & impact on financial performance
Banks and Bank Systems Volume 12, 2017 Issue #4 pp. 17-30 Views: 3509 Downloads: 1520 TO CITE АНОТАЦІЯThe study aims to measure the extent of implementing ERP systems in the banking sector in Jordan, and identify the main factors that influence the implementation decision, in addition to measure the impact of the post-implementation of the ERP system on the financial performance. The study utilized a content analysis as a research instrument. The study of population consisted of all the banks in Jordan, where the study applied ‘Purposive Sample’ type. Therefore, the study included 11 banks from 2011 to 2016.
The study indicated that the implementation year of the ERP system started in most of the Jordanian banks in 2013, and the rates vary from bank to bank according to their importance and the level of awareness. Training courses are considered the main variable that these banks face in the process of implementation. In addition, awareness of the advantages, the cost, and supporting the infrastructure are the core factors needed to influence the implementation decision.
There is no impact when implementing an ERP system on the financial performance of the Jordanian banks in regard to the ROI and the DPS; on the other hand, there is an impact of the ERP system on the overall performance of the banks.
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