Browsing by Author "Asif, Jawad"

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    Intellectual capital and corporate profitability: zooming into value added intellectual coefficient
    (Inderscience Publishers, 2022) Ting, Irene Wei Kiong; Kweh, Qian Long; Asif, Jawad; Le, Hanh Thi My
    This study examines how value-added intellectual coefficient (VAICTM) and the modified VAICTM 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 VAICTM and modified VAICTM, has positive impacts on corporate profitability. However, the positive association between IC and profitability is clearer in the scatterplot involving the modified VAICTM. Although VAICTM and modified VAICTM consistently suggest positive impacts of IC on corporate profitability, the components of the two show different outcomes. This study stimulates the need to further examine not only VAICTM but also other IC measurement models to help practitioners better estimate their IC for the best possible corporate profitability. Copyright © 2022 Inderscience Enterprises Ltd.
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    Intellectual Capital Investment and Firm Performance of the Malaysian Energy Sector: A New Perspective From a Nonlinearity Test
    (Asia-Pacific Applied Economics Association, 2020) Asif, Jawad; Ting, Irene Wei Kiong; Kweh, Qian Long
    This study examines the association between intellectual capital investment and firm performance of the Malaysian energy sector. A non-linear relationship between intellectual capital investment and firm performance is established. At low levels of intellectual capital investment, increasing investments in intellectual capital improve firm performance. After a cut-off point, increments to intellectual capital investment reduce firm performance. © 2020, Asia-Pacific Applied Economics Association. All rights reserved.