Intellectual capital and corporate profitability: Zooming into value added intellectual coefficient
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...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English English |
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Inderscience Enterprises Ltd.
2022
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| Subjects: | |
| Online Access: | http://umpir.ump.edu.my/id/eprint/36651/ 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 |
| _version_ | 1848825049091407872 |
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| author | Ting, Irene Wei Kiong Kweh, Qian Long Asif, Jawad Hanh, Le Thi My |
| author_facet | Ting, Irene Wei Kiong Kweh, Qian Long Asif, Jawad Hanh, Le Thi My |
| author_sort | Ting, Irene Wei Kiong |
| building | UMP Institutional Repository |
| collection | Online Access |
| description | 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 VAIC™ and modified VAIC™, has positive impacts on corporate profitability. However, the positive association between IC and profitability is clearer in the scatterplot involving the modified VAIC™. Although VAIC™ and modified VAIC™ 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 VAIC™ but also other IC measurement models to help practitioners better estimate their IC for the best possible corporate profitability. |
| first_indexed | 2025-11-15T03:22:44Z |
| format | Article |
| id | ump-36651 |
| institution | Universiti Malaysia Pahang |
| institution_category | Local University |
| language | English English |
| last_indexed | 2025-11-15T03:22:44Z |
| publishDate | 2022 |
| publisher | Inderscience Enterprises Ltd. |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | ump-366512023-02-28T03:44:36Z http://umpir.ump.edu.my/id/eprint/36651/ Intellectual capital and corporate profitability: Zooming into value added intellectual coefficient Ting, Irene Wei Kiong Kweh, Qian Long Asif, Jawad Hanh, Le Thi My HG Finance 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 VAIC™ and modified VAIC™, has positive impacts on corporate profitability. However, the positive association between IC and profitability is clearer in the scatterplot involving the modified VAIC™. Although VAIC™ and modified VAIC™ 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 VAIC™ but also other IC measurement models to help practitioners better estimate their IC for the best possible corporate profitability. Inderscience Enterprises Ltd. 2022 Article PeerReviewed pdf en http://umpir.ump.edu.my/id/eprint/36651/1/Ting%20et%20al.%20%282022%29_IJLIC.pdf pdf en http://umpir.ump.edu.my/id/eprint/36651/7/Intellectual%20capital%20and%20corporate%20profitability.pdf Ting, Irene Wei Kiong and Kweh, Qian Long and Asif, Jawad and Hanh, Le Thi My (2022) Intellectual capital and corporate profitability: Zooming into value added intellectual coefficient. International Journal of Learning and Intellectual Capital, 19 (5). pp. 461-489. ISSN 1479-4853 (print); 1479-4861 (online). (Published) https://doi.org/10.1504/IJLIC.2022.125350 https://doi.org/10.1504/IJLIC.2022.125350 |
| spellingShingle | HG Finance Ting, Irene Wei Kiong Kweh, Qian Long Asif, Jawad Hanh, Le Thi My Intellectual capital and corporate profitability: Zooming into value added intellectual coefficient |
| title | Intellectual capital and corporate profitability: Zooming into value added intellectual coefficient |
| title_full | Intellectual capital and corporate profitability: Zooming into value added intellectual coefficient |
| title_fullStr | Intellectual capital and corporate profitability: Zooming into value added intellectual coefficient |
| title_full_unstemmed | Intellectual capital and corporate profitability: Zooming into value added intellectual coefficient |
| title_short | Intellectual capital and corporate profitability: Zooming into value added intellectual coefficient |
| title_sort | intellectual capital and corporate profitability: zooming into value added intellectual coefficient |
| topic | HG Finance |
| url | http://umpir.ump.edu.my/id/eprint/36651/ http://umpir.ump.edu.my/id/eprint/36651/ http://umpir.ump.edu.my/id/eprint/36651/ 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 |