KAPITAŁ INTELEKTUALNY A WYNIKI FINANSOWE PRZEDSIĘBIORSTW - ANALIZA TRENDÓW BADAWCZYCH
INTELLECTUAL CAPITAL AND FIRM FINANCIAL PERFORMANCE - AN ANALYSIS OF RESEARCH TRENDS

Summary/Abstract: The aim of this article is to identify key research trends in scientific literature concerning the relationship between intellectual capital and the financial performance of companies. The study used a scoping review method extended to include bibliometric analysis and qualitative selection of publication content. The selection process for the articles used in the study was based on selected PRISMA-ScR guidelines. Scientific articles indexed in the Scopus and Web of Science databases were analyzed, which enabled the development of a map of keyword co-occurrence using the VOSviewer tool. The review, extended to include a bibliometric analysis, identified the most important research trends in the period 2019-2025 on intellectual capital in the context of its impact on companies' financial results. The co-occurrence map of keywords, based on an overlay visualization, also showed the dynamics and thematic evolution of research, indicating the currently dominant and emerging research trends. The study also made it possible to identify insufficiently explored research topics in this area. The article brings new insights into the current state of knowledge on the relationship between intellectual capital and corporate financial performance. The results obtained have practical value, providing important information for both researchers and practitioners. It also contributes to deepening the discussion on the issues discussed, identifying potential research gaps and setting directions for further research.

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