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Keywords: Modified value-added intellectual coefficient
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Journal Articles
Journal:
Journal of Intellectual Capital
Journal of Intellectual Capital (2022) 23 (2): 439–457.
Published: 03 November 2020
... and the performance of financial and nonfinancial firms. Design/methodology/approach This study uses data collected from the annual reports of 75 financial and 75 nonfinancial firms in Vietnam from 2011 to 2018. A modified value-added intellectual coefficient model is adopted to measure the level of intellectual...
