Extended Value Added Intellectual Coefficient in Manufacturing Companies: Technology Based Companies

Hamidreza Jafaridehkordi and Ruzita Rahim

International Journal of Management, Accounting and Economics, 2015, vol. 2, issue 7, 676-706

Abstract: The main purpose of this study is to empirically compare of intellectual capital (IC) and its efficiency among manufacturing companies with different level of technology 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 (SIC) code) on OSIRIS databases. Then, ‎they are categorized into one of the four groups: high, medium-high, medium-low, and ‎low technology. The results of ANOVA test indicate that investment in IC and its components, and efficiency of IC and its components vary with ‎degree of technology of the manufacturing companies. It also can be concluded that more ‎investment in IC components does not necessarily lead to more efficiency of IC.

Keywords: intellectual capital; Extended Value Added Intellectual Coefficient; Technology ‎ Based Companies (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:air:journl:v:2:y:2015:i:7:p:676

DOI: 10.5281/zenodo.17292478

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