L'impact du capital intellectuel sur la performance des entreprises: Le cas des pays BRICS

Lionel Escaffre (), Najla Bouabdellah and Salma Damak Ayadi ()
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Lionel Escaffre: GRANEM - Groupe de Recherche Angevin en Economie et Management - UA - Université d'Angers - AGROCAMPUS OUEST - Institut National de l'Horticulture et du Paysage

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Abstract: The purpose of our current study is to study the impact of intellectual capital on the economic, financial and stock market performance of public enterprises in Brazil, Russia, India, China and South Africa (BRICS). Descriptive, documentary and quantitative research was used to conceptualise a research of the companies of the various sectors of activity. Data analysis was done using multiple linear regression to interpret asset return (ROA), return on investment (ROI) and market capitalization (MBV). To evaluate the research hypotheses, a multi-variate linear analysis was used for 1,090 observations over the period from 2010 to 2014. During the period analyzed, the results indicate the presence of several statistically significant relationships between the dependent variables and independent, indicating the influence of intellectual capital on the financial and economic performance of firms in the BRICS countries.

Keywords: intellectual capital; business performance; emerging countries; capital intellectuel; performance des entreprises; les pays émergents (search for similar items in EconPapers)
Date: 2017-05-30
New Economics Papers: this item is included in nep-cis
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Published in Accountability, Responsabilités et Comptabilités, May 2017, Poitier, France. pp.cd-rom

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