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

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dc.contributor.authorTing, Irene Wei Kiong
dc.contributor.authorKweh, Qian Long
dc.contributor.authorAsif, Jawad
dc.contributor.authorLe, Hanh Thi My
dc.date.accessioned2022-12-22T13:15:54Z
dc.date.available2022-12-22T13:15:54Z
dc.date.copyright© 2022
dc.date.issued2022
dc.description.abstractThis 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.
dc.description.sponsorshipUniversiti Malaysia Pahang (Postgraduate Research Grant Scheme PGRS200308)
dc.identifier.citationTing, I. W. K., Kweh, Q. L., Asif, J., & Le, H. T. M. (2022). Intellectual capital and corporate profitability: Zooming into value added intellectual coefficient. International Journal of Learning and Intellectual Capital, 19(5), 461-489. doi:10.1504/IJLIC.2022.125350
dc.identifier.issn14794853
dc.identifier.urihttps://doi.org/10.1504/IJLIC.2022.125350
dc.identifier.urihttps://hdl.handle.net/20.500.12519/739
dc.language.isoen_US
dc.publisherInderscience Publishers
dc.relationAuthors Affiliations : Ting, I.W.K., Faculty of Industrial Management, Universiti Malaysia Pahang, Pahang, Malaysia; Kweh, Q.L., Faculty of Management, Canadian University Dubai, Dubai, United Arab Emirates; Asif, J., Faculty of Industrial Management, Universiti Malaysia Pahang, Pahang, Malaysia; Le, H.T.M., Benchmarking Research Group, Faculty of Accounting, Ton Duc Thang University, Ho Chi Minh City, Viet Nam
dc.relation.ispartofseriesInternational Journal of Learning and Intellectual Capital; Volume 19, Issue 5
dc.rightsPermission to reuse abstract has been secured from Inderscience Publishers.
dc.rights.holderCopyright : © 2022 Inderscience Enterprises Ltd.
dc.subjectcorporate profitability
dc.subjectintellectual capital
dc.subjectmodified VAICTM
dc.subjectVAICTM
dc.subjectvalue added intellectual coefficient
dc.titleIntellectual capital and corporate profitability: zooming into value added intellectual coefficient
dc.typeArticle

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