Nexus between intellectual capital and profitability: evidence from listed SMEs in Malaysia / Hapsah S. Mohammad

• 主要作者: Mohammad, Hapsah S.
• 格式: Article
• 语言: English
• 出版: Accounting Research Institute (ARI) 2022
• 主题: Small business. Medium-sized business; Intellectual capital. Creative ability in business
• 在线阅读: https://ir.uitm.edu.my/id/eprint/66089/1/66089.pdf; https://ir.uitm.edu.my/id/eprint/66089/; https://apmaj.uitm.edu.my/

This paper examines the impact of intellectual capital and its components on profitability using the Modified Value Added Intellectual Coefficient (MVAIC) methodology. Data was collected from 26 listed SMEs in Malaysia from 2017-2019 providing 78 observations. This study employed the fixed-effect an...