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Keywords: VAIC
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Journal Articles
Intellectual capital efficiency and firm performance: a study in the Indian hospitality industry
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Journal of Hospitality and Tourism Horizons (2025) 1 (3): 268–286.
Published: 08 September 2025
...Harish Kumar Singla; Ashish Rastogi Purpose The study aims to investigate the intellectual capital efficiency (ICE) and value-added intellectual coefficient (VAIC) approaches to evaluate the impact of intellectual capital (IC) on firm performance in the hospitality industry in India. Design...
