نتایج جستجو برای: Value added intellectual coefficient

تعداد نتایج: 1018471  

Journal: :international journal of finance, accounting and economics studies 0

the purpose of this paper is to investigate the association between the intellectual capital of firms and their earnings quality. the research was conducted with 158 accepted companies and 948 firm-year observations from iran stock market. empirical studies were conducted based on hypothesis by value added intellectual coefficient as measures of intellectual capital and taking absolute value of...

Journal: :international journal of finance, accounting and economics studies 0
hamid reza jafaridehkordi national university of malaysia, ukm bangi, selangor, malaysia ruzita abdul rahim national university of malaysia

the main purpose of this study is to empirically compare of intellectual capital (ic) and its efficiency between advanced and low technology manufacturing companies using a sample of 135 malaysian listed manufacturing companies during the 2006-2012 period. the manufacturing companies are classified into different sectors based on their products and services (standard industrial classification (...

  In the knowledge-based economy, intellectual capital is used to create value for organizations. Organizations seek to create, manage, expand and exploit optimal intellectual capital in terms of organizational value creation and business process improvement. Considering the competitiveness of the present age seems that banks must improve their performance to achieve their goals and perform th...

Journal: :Journal of Management & Governance 2021

Abstract This paper offers a critical assessment of the value added intellectual coefficient (VAIC) through analysis coherence definitions and semantic relationships among theoretical constructs at heart model. Some criticisms detected here refer to inconsistencies VAIC with most consolidated concepts developed by Intellectual Capital (IC) literature as well internal model generated misalignmen...

Journal: :Jurnal Reviu Akuntansi dan Keuangan 2021

This study aims to provide empirical evidence about the relationship between intellectual capital and cost stickiness. Intellectual Capital has been widely studied its effect on company performance, but still not much behavior. in this uses Modified Value Added (MVAIC) approach. The population were all manufacturing companies listed Indonesia Stock Exchange (IDX) 2017 - 2018. sample was 119 whi...

Hamid Jafaridehkordi Ruzita Abdul Rahim,

The main purpose of this study is to empirically compare of intellectual capital (IC) and its efficiency between advanced and low technology manufacturing companies using a sample of 135 Malaysian listed manufacturing companies during the 2006-2012 period. The manufacturing companies are classified into different sectors based on their products and services (Standard Industrial Classification (...

The purpose of this paper is to investigate the association between the intellectual capital of firms and their earnings quality. The Research was conducted with 158 accepted companies and 948 firm-year observations from Iran stock market. Empirical studies were conducted based on hypothesis by Value Added Intellectual Coefficient as measures of intellectual capital and taking absolute value of...

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