... of those four subindices. The value-added intellectual coefficient (VAIC) method was proposed by Pulic (1998) as a useful tool for assessing a firm's intellectual capital performance. Many researchers have considered the VAIC model the most appealing technique for measuring the IC performance (e.g...

... remains under-researched. VAIC^TM Nonlinear Controlling shareholders’ ownership Intellectual capital performance Taiwan semiconductor industry HC is defined as the knowledge, skills and experiences that the workers of an organization take away with them while leaving...