... account for increases or decreases in IC. Intellectual capital Firm performance VAIC Data envelopment analysis Pay–performance relation In the second stage, following the suggestion of Banker et al. (2019) , this study performs ordinary least squares (OLS) regressions to first...

... variables are VAIC and its components. The panel is tested for stationarity, heteroscedasticity and multicollinearity problems. Finally, to account for heteroscedasticity and endogeneity, Arellano and Bond's (1991) panel regression estimator with robust estimates are used. 21 03 2019 20 05 2019...

...Ayse Elvan Bayraktaroglu; Fethi Calisir; Murat Baskak Purpose The purpose of this paper is to propose an extended and modified value-added (VA) intellectual coefficient (VAIC) model, which includes intellectual capital (IC) components which were missing in the original VAIC approach. The proposed...

..., this study uses the LR as a proxy for company reputation and adopts a methodology based on the principles of the value added intellectual coefficient (VAIC), developed by Pulic (2000) to measure IC and its constituents (Kujansivu and Lönnqvist, 2007 ; Pew Tan et al., 2007 ; Clarke et al...

... to the literature on IC in the banking sector in emerging countries. Moreover, this paper is the first to employ the GMM method in the banking context to address possible endogeneity problems. Financial performance VAIC Thailand Intellectual capital Banking sector Before the advent...

... models improves their predictive ability. Design/methodology/approach Using a sample of US public companies from the period stretching from 1985 to 2015, the authors test whether intellectual capital performance reduces the probability of bankruptcy. The authors use the VAIC as an aggregate measure...

.... Is it possible to understand the contribution of the two sets of firms (KIFs and nonKIFs) to the overall sustainability, from a social point of view, of the economic system? © Emerald Group Publishing Limited 2016 Performance measurement VAIC Intellectual capital Corporate social responsibility...

... for Brazilian RE firms. To measure market risk, the authors used a new approach to deal with low liquidity. VAIC and I_j ratios were used as IC proxies even though both have limitations. Findings – IC has a significant inverse relationship with market value. The more valuable...

...Gianpaolo Iazzolino; Domenico Laise Purpose – The purpose of this paper is to study, mainly from the point of view of methodological accounting principles, the value added intellectual coefficient (VAIC), introduced by Pulic as a measure of intellectual capital efficiency (ICE). More specifically...