IMPACT OF THE VALUE-ADDED INTELLECTUAL COEFFICIENT AND ITS COMPONENTS ON OVERALL PERFORMANCE OF SELECTED EUROPEAN COMPANIES
Silvia Mrazkova (),
Ivana Perzelova () and
Jozef Glova ()
Additional contact information
Silvia Mrazkova: Technical University in Košice, Faculty of Economics
Ivana Perzelova: Technical University in Košice, Faculty of Economics
Jozef Glova: Technical University in Košice, Faculty of Economics
Polish Journal of Management Studies, 2016, vol. 14, issue 2, 161-171
This paper discusses intellectual capital as one of the key determinants of companies’ competitiveness and its future development. The purpose of this research is to identify the performance of intellectual capital measured by Value Added Intellectual Coefficient (VAICTM) in selected European companies, to empirically estimate the relationship between intellectual capital performance and overall performance of these companies, and examine the role of various intellectual capital components. Intellectual capital shows to have significant influence on ROE and employees’ productivity but the analysis casts doubt on the VAIC as a proper measure of intellectual capital, at least from the value perspective view
Keywords: knowledge economy; intellectual capital; VAICTM; company performance; software company (search for similar items in EconPapers)
References: View complete reference list from CitEc
Citations Track citations by RSS feed
Downloads: (external link)
http://pjms.zim.pcz.pl/files/Impact-of-the-Value-A ... ropean-Companies.pdf (application/pdf)
This item may be available elsewhere in EconPapers: Search for items with the same title.
Export reference: BibTeX
RIS (EndNote, ProCite, RefMan)
Persistent link: https://EconPapers.repec.org/RePEc:pcz:journl:v:14:y:2016:i:1:p:161-171
Access Statistics for this article
More articles in Polish Journal of Management Studies from Czestochowa Technical University, Department of Management Contact information at EDIRC.
Series data maintained by Paula Bajdor ().