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Keywords: Value-added intellectual coefficient
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Journal Articles
Journal:
Journal of Intellectual Capital
Journal of Intellectual Capital (2019) 20 (6): 784–806.
Published: 13 November 2019
... use of human capital, structural capital and capital employed. Multiple regressions were used to assess their impact on financial performance – specifically, return on assets, return on equity, asset turnover and market-to-book value. Findings Value-added intellectual coefficient components (i.e...
Journal Articles
Journal:
Journal of Intellectual Capital
Journal of Intellectual Capital (2016) 17 (2): 373–396.
Published: 11 April 2016
... affect the financial performance of selected ICT companies compared to effects on physical and financial capital. Design/methodology/approach – The analysis included 13,989 Serbian ICT companies during 2009-2013. Value-added intellectual coefficient (VAIC) was used to measure the level of IC...
