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Keywords: Capital employed efficiency
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Journal Articles
Journal:
Asian Journal of Accounting Research
Asian Journal of Accounting Research (2021) 6 (2): 180–195.
Published: 17 December 2020
... of the IC. Findings The efficiency of IC is substantially and positively associated with the financial performance of the Indian companies as measured by return on assets (ROA), market-to-book (MB) ratio and return on equity (ROE). Amongst the three dimensions of VAIC, capital employed efficiency (CEE...
