... intellectual coefficient (VAIC™) model is used to measure IC (Pedro et al., 2018). This study argues that the results obtained from VAIC and its components, which match well-accepted IC definitions (Chen Goh, 2005 ; Tseng and James Goo, 2005), provide a reliable reflection of IC and its changes...

... workmanship. Therefore, this paper aims to examine whether IC and its components bring value and improve profitability of RE and INF firms in India. To measure IC, the study used an empirically tested value-added intellectual coefficient (VAIC) model introduced by Pulic (2000) . This model measures IC...

...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...

... of financial performance. The study focuses on a single country; it is not free from the imprecisions of Pulic’s VAIC model. This paper recommends companies that are interested to achieve a robust reputation should consider the human capital as a strategic intangible asset. Second, the results...

... endogeneity problems. Financial performance VAIC Thailand Intellectual capital Banking sector Before the advent of the information society, people traditionally focused on input factors, such as labor, capital and raw materials, and other, intangible factors were gradually added and gained...

... 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...

... methodological and critical review of the concept of value added intellectual coefficient (VAIC; Iazzolino and Laise, 2013). The aim was to investigate the strengths and weaknesses of the VAIC, primarily from the accounting theory perspective. It is necessary to start from the premise that “people...

... 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...