ARE INTELLECTUAL CAPITAL AND ITS COMPONENTS AFFECTIVE ON FINANCIAL PERFORMANCE? DOI
Nida Abdioğlu, Merve Gürsoy, Sinan Aytekin

et al.

Pamukkale University Journal of Social Sciences Institute, Journal Year: 2024, Volume and Issue: unknown

Published: Oct. 19, 2024

The factors that affect intellectual capital creation at firms and how these influence the financial performance of have been core questions extant work in channels finance for many years. In this period, therefore, efforts make to increase their create value studies examine impact increased on firm’s are notable. Thus, study aims explore its components BIST Sustainability Index companies period between 2018:Q4-2024:Q1. A set Intellectual Value Added Coefficient (VAIC) Human Capital Efficiency (HCE), Structural (SCE), Employed (CEE) employed as indicators capital. is measured through Return Assets (ROA) (ROCE). Control variables included each model Market Book (MV/BV), Logarithm Total (SIZE), Asset Turnover (ATR). fixed effects regression results show an listed has a positive effect performance.

Language: Английский

Assessing the Intellectual Capital of Value Creation Process of Commercial Banks in the European Union DOI Creative Commons
Rong Chen, Muhammad Safdar Sial, Susana Álvarez-Otero

et al.

Journal of the Knowledge Economy, Journal Year: 2025, Volume and Issue: unknown

Published: Jan. 23, 2025

Language: Английский

Citations

0
Intellectual capital and financial performance: a comparative analysis of VAIC models in Ecuadorian banking DOI Creative Commons
Edwin Buenaño, Silvana Báez,

Pablo Campaña

et al.

Cogent Business & Management, Journal Year: 2025, Volume and Issue: 12(1)

Published: April 28, 2025

Language: Английский

Citations

0
ARE INTELLECTUAL CAPITAL AND ITS COMPONENTS AFFECTIVE ON FINANCIAL PERFORMANCE? DOI
Nida Abdioğlu, Merve Gürsoy, Sinan Aytekin

et al.

Pamukkale University Journal of Social Sciences Institute, Journal Year: 2024, Volume and Issue: unknown

Published: Oct. 19, 2024

The factors that affect intellectual capital creation at firms and how these influence the financial performance of have been core questions extant work in channels finance for many years. In this period, therefore, efforts make to increase their create value studies examine impact increased on firm’s are notable. Thus, study aims explore its components BIST Sustainability Index companies period between 2018:Q4-2024:Q1. A set Intellectual Value Added Coefficient (VAIC) Human Capital Efficiency (HCE), Structural (SCE), Employed (CEE) employed as indicators capital. is measured through Return Assets (ROA) (ROCE). Control variables included each model Market Book (MV/BV), Logarithm Total (SIZE), Asset Turnover (ATR). fixed effects regression results show an listed has a positive effect performance.

Language: Английский

Citations

0