This study aims to analyze and examine the influence of intellectual capital on financial performance family companies with role as moderating relationship. Intellectual is estimated using Value Added Coefficient (VAIC) method developed by Ante Pulic. The company's measured Return Assets (ROA), Equity (ROE), Asset Turnover Ratio (ATO). Family variables were Ownership (OWN), Board Directors (BOD...

Intellectual capital (IC) is reckoned as a significant driving force of competitive advantage and financial sustainability any organization. The study’s objective to explore the nonlinear effect IC its components on performance (FP) China’s listed shipping companies over six-year period (2014–2019). modified Value Added Coefficient (MVAIC) model used systematically assess IC. empirical results ...

This study aims to examine the relationship between intellectual capital and profitability in pre-COVID-19 period its change during pandemic, focusing on Slovak small medium enterprises (SMEs). The novelty of this is analyses crisis conducted a sector level via linear mixed-effects models Central Eastern European country. data sample consisted 24,351 enterprises. assumes positive company size, ...