Intellectual capital and corporate profitability: Zooming into value added intellectual coefficient

• Main Authors: Ting, Irene Wei Kiong, Kweh, Qian Long, Asif, Jawad, Hanh, Le Thi My
• Format: Article
• Language: English; English
• Published: Inderscience Enterprises Ltd. 2022
• Subjects: HG Finance
• Online Access: http://umpir.ump.edu.my/id/eprint/36651/1/Ting%20et%20al.%20%282022%29_IJLIC.pdf; http://umpir.ump.edu.my/id/eprint/36651/7/Intellectual%20capital%20and%20corporate%20profitability.pdf; http://umpir.ump.edu.my/id/eprint/36651/; https://doi.org/10.1504/IJLIC.2022.125350; https://doi.org/10.1504/IJLIC.2022.125350

This study examines how value-added intellectual coefficient (VAIC™) and the modified VAIC™ affect corporate profitability. Using a Vietnamese corporate financial dataset of 1,624 firm-year observations for the period of 2009-2018, this study finds that intellectual capital (IC), as estimated by VAI...