The purpose of this paper is to empirically examine the mediating role of potential and realized absorptive capacity in intellectual capital (IC) and business performance. It also investigates the direct impact of the components of IC on business performance.,Partial least square-structural equation modeling (PLS-SEM) was used to assess the effect of IC dimensions on performance and to analyze the mediating role of absorptive capacity in this relationship. Data were collected from 192 managers using a survey questionnaire with Likert scale items.,The findings of the study show that potential absorptive capacity does not intervene in the relationship between the components of IC and those of business performance. However, realized absorptive capacity, measured as the transformation and exploitation of knowledge, played a positive mediating role in the relationship between the dimensions of IC and those of business performance. Social capital was also noted as a weak predictor of business performance, while human capital and organizational capital had a profound positive influence.,This study contributes to the literature on IC by examining the role of realized and potential absorptive capacity in the relationship between IC components and firm performance. This research also helps practitioners recognize the importance of transformation and the exploitation of knowledge for business performance.

中文翻译：

---

智力资本和企业绩效：吸收能力的维度

本文的目的是实证研究潜在和已实现吸收能力在智力资本（IC）和业务绩效中的中介作用。它还调查了IC组件对业务绩效的直接影响。使用偏最小二乘结构方程模型（PLS-SEM）来评估IC尺寸对绩效的影响并分析吸收能力在其中的中介作用关系。使用李克特量表调查问卷从192位经理中收集数据。研究结果表明，潜在的吸收能力不会干预IC组件与业务绩效之间的关系。但是，已实现的吸收能力，衡量为知识的转化和利用，在IC尺寸与业务绩效之间的关系中起了积极的中介作用。社会资本也被认为是对企业绩效的弱预测指标，而人力资本和组织资本却具有深远的积极影响。和坚定的业绩。这项研究还帮助从业人员认识到转型和知识开发对业务绩效的重要性。这项研究通过检查已实现的和潜在的吸收能力在IC组件与公司绩效之间的关系中的作用，为IC的文献做出了贡献。这项研究还帮助从业人员认识到变革和利用知识对企业绩效的重要性。这项研究通过检查已实现的和潜在的吸收能力在IC组件与公司绩效之间的关系中的作用，为IC的文献做出了贡献。这项研究还帮助从业人员认识到变革和利用知识对业务绩效的重要性。