This study attempts to shed light on intellectual capital (IC) performance of Hong Kong companies and its possible associations with business performance. Audited accounting data were collected from the constituent companies of Hang Seng Index in Hong Kong Stock Exchange between 2005 – 2008. In order to compute a set of IC efficiency indexes based on VAIC™. Value Added Intellectual Coefficient (VAIC™) is a quantitative IC measurement method which was pioneered by Pulic (2000) of the Austrian IC Research Centre. Four accounting ratios: market-to-book value (MB), return on assets (ROA), asset turnover (ATO) and return on equity (ROE) were used as proxies for measuring business performance. VAIC™ and its associated indexes, and the accounting ...
The increasing gap between market value and book value of firms leads many researches to recognize r...
The changes in business environment which lead by globalization have force the companies to enhance ...
In the knowledge economy, intellectual capital (IC) has become one of the primary sources of competi...
This empirical study examines the intellectual capital (IC) performance of Hong Kong companies and i...
Purpose: This paper aims to investigate whether intellectual capital (IC) has an impact on the finan...
The purpose of this research is to investigate the role of intellectual capital in business performa...
Purpose The question of whether intellectual capital (IC) is beneficial to firm performance is deba...
This study examines the effect intellectual capital (IC) has on firm performance using a sample of A...
This study applies a modified version of the Value Added Intellectual Coefficient (VAIC) model propo...
This study aimed to investigate the effect of intellectual capital measured by value added intellect...
This research is a causal-explanatory study that seeks to understand the cause-and-effect relationsh...
The aim of the present research is to study the relationship between intellect capital components an...
The aim of this paper is to investigate the impact of Intellectual Capital (IC) on the financial per...
There is no doubt that conventional accounting does not provide actual value of a firm since they on...
In knowledge-based economy, intellectual capital (IC) plays an important role compared to the physic...
The increasing gap between market value and book value of firms leads many researches to recognize r...
The changes in business environment which lead by globalization have force the companies to enhance ...
In the knowledge economy, intellectual capital (IC) has become one of the primary sources of competi...
This empirical study examines the intellectual capital (IC) performance of Hong Kong companies and i...
Purpose: This paper aims to investigate whether intellectual capital (IC) has an impact on the finan...
The purpose of this research is to investigate the role of intellectual capital in business performa...
Purpose The question of whether intellectual capital (IC) is beneficial to firm performance is deba...
This study examines the effect intellectual capital (IC) has on firm performance using a sample of A...
This study applies a modified version of the Value Added Intellectual Coefficient (VAIC) model propo...
This study aimed to investigate the effect of intellectual capital measured by value added intellect...
This research is a causal-explanatory study that seeks to understand the cause-and-effect relationsh...
The aim of the present research is to study the relationship between intellect capital components an...
The aim of this paper is to investigate the impact of Intellectual Capital (IC) on the financial per...
There is no doubt that conventional accounting does not provide actual value of a firm since they on...
In knowledge-based economy, intellectual capital (IC) plays an important role compared to the physic...
The increasing gap between market value and book value of firms leads many researches to recognize r...
The changes in business environment which lead by globalization have force the companies to enhance ...
In the knowledge economy, intellectual capital (IC) has become one of the primary sources of competi...