IMPACT OF THE VALUE-ADDED INTELLECTUAL COEFFICIENT AND ITS COMPONENTS ON OVERALL PERFORMANCE OF SELECTED EUROPEAN COMPANIES
2016
This paper discusses intellectual capital as one of the key determinants of companies’ competitiveness and its future development. The purpose of this research is to identify the performance of intellectual capital measured by Value Added Intellectual Coefficient (VAICTM) in selected European companies, to empirically estimate the relationship between intellectual capital performance and overall performance of these companies, and examine the role of various intellectual capital components. Intellectual capital shows to have significant influence on ROE and employees’ productivity but the analysis casts doubt on the VAIC as a proper measure of intellectual capital, at least from the value perspective view
Keywords:
- Correction
- Source
- Cite
- Save
- Machine Reading By IdeaReader
25
References
3
Citations
NaN
KQI