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Intellectual capital efficiency and its determinants

This study applies a two-stage approach to examine intellectual capital efficiency and its determinants. In the first stage, we evaluate the intellectual capital efficiency of 25 Malaysian software companies by using the data envelopment analysis (DEA) approach. Our findings show that the sample com...

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Main Authors: Kweh Q.L., Chan Y.C., Ting I.W.K.
Other Authors: 55661469500
Format: Article
Published: Universiti Sains Malaysia Press 2023
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id my.uniten.dspace-22434
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spelling my.uniten.dspace-224342023-05-29T14:00:56Z Intellectual capital efficiency and its determinants Kweh Q.L. Chan Y.C. Ting I.W.K. 55661469500 55749209300 57211409300 This study applies a two-stage approach to examine intellectual capital efficiency and its determinants. In the first stage, we evaluate the intellectual capital efficiency of 25 Malaysian software companies by using the data envelopment analysis (DEA) approach. Our findings show that the sample companies have to first improve their technical efficiency, and subsequently scale efficiency. We also provide some information on how much and in which types of intellectual capital an inefficient software company needs to improve. In the second stage, we run ordinary least squares and Tobit regression analyses to examine determinants of intellectual capital efficiency. Sales growth appears to have a significantly positive influence on intellectual capital efficiency. This study may provide some information for software managers to improve their efficiency in intellectual capital management. � Penerbit Universiti Sains Malaysia, 2015. Final 2023-05-29T06:00:56Z 2023-05-29T06:00:56Z 2015 Article 2-s2.0-84974667721 https://www.scopus.com/inward/record.uri?eid=2-s2.0-84974667721&partnerID=40&md5=6cc61c6b05432e520754f18bead8f5f0 https://irepository.uniten.edu.my/handle/123456789/22434 33 105 124 Universiti Sains Malaysia Press Scopus
institution Universiti Tenaga Nasional
building UNITEN Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Tenaga Nasional
content_source UNITEN Institutional Repository
url_provider http://dspace.uniten.edu.my/
description This study applies a two-stage approach to examine intellectual capital efficiency and its determinants. In the first stage, we evaluate the intellectual capital efficiency of 25 Malaysian software companies by using the data envelopment analysis (DEA) approach. Our findings show that the sample companies have to first improve their technical efficiency, and subsequently scale efficiency. We also provide some information on how much and in which types of intellectual capital an inefficient software company needs to improve. In the second stage, we run ordinary least squares and Tobit regression analyses to examine determinants of intellectual capital efficiency. Sales growth appears to have a significantly positive influence on intellectual capital efficiency. This study may provide some information for software managers to improve their efficiency in intellectual capital management. � Penerbit Universiti Sains Malaysia, 2015.
author2 55661469500
author_facet 55661469500
Kweh Q.L.
Chan Y.C.
Ting I.W.K.
format Article
author Kweh Q.L.
Chan Y.C.
Ting I.W.K.
spellingShingle Kweh Q.L.
Chan Y.C.
Ting I.W.K.
Intellectual capital efficiency and its determinants
author_sort Kweh Q.L.
title Intellectual capital efficiency and its determinants
title_short Intellectual capital efficiency and its determinants
title_full Intellectual capital efficiency and its determinants
title_fullStr Intellectual capital efficiency and its determinants
title_full_unstemmed Intellectual capital efficiency and its determinants
title_sort intellectual capital efficiency and its determinants
publisher Universiti Sains Malaysia Press
publishDate 2023
_version_ 1806424221667033088
score 13.211869

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