Intellectual capital and corporate profitability: Zooming into value added intellectual coefficient
This study examines how value-added intellectual coefficient (VAIC™) and the modified VAIC™ affect corporate profitability. Using a Vietnamese corporate financial dataset of 1,624 firm-year observations for the period of 2009-2018, this study finds that intellectual capital (IC), as estimated by VAI...
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Main Authors: | , , , |
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Format: | Article |
Language: | English English |
Published: |
Inderscience Enterprises Ltd.
2022
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Subjects: | |
Online Access: | http://umpir.ump.edu.my/id/eprint/36651/1/Ting%20et%20al.%20%282022%29_IJLIC.pdf http://umpir.ump.edu.my/id/eprint/36651/7/Intellectual%20capital%20and%20corporate%20profitability.pdf http://umpir.ump.edu.my/id/eprint/36651/ https://doi.org/10.1504/IJLIC.2022.125350 https://doi.org/10.1504/IJLIC.2022.125350 |
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http://umpir.ump.edu.my/id/eprint/36651/1/Ting%20et%20al.%20%282022%29_IJLIC.pdfhttp://umpir.ump.edu.my/id/eprint/36651/7/Intellectual%20capital%20and%20corporate%20profitability.pdf
http://umpir.ump.edu.my/id/eprint/36651/
https://doi.org/10.1504/IJLIC.2022.125350
https://doi.org/10.1504/IJLIC.2022.125350