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Intellectual capital and corporate profitability: zooming into value added intellectual coefficient

Author

Listed:
  • Irene Wei Kiong Ting
  • Qian Long Kweh
  • Jawad Asif
  • Hanh Thi My Le

Abstract

This study examines how value-added intellectual coefficient (VAIC™) and the modified VAIC™ affect corporate profitability. Using a Vietnamese corporate financial dataset of 1,624 firm-year observations for the period of 2009-2018, this study finds that intellectual capital (IC), as estimated by VAIC™ and modified VAIC™, has positive impacts on corporate profitability. However, the positive association between IC and profitability is clearer in the scatterplot involving the modified VAIC™. Although VAIC™ and modified VAIC™ consistently suggest positive impacts of IC on corporate profitability, the components of the two show different outcomes. This study stimulates the need to further examine not only VAIC™ but also other IC measurement models to help practitioners better estimate their IC for the best possible corporate profitability.

Suggested Citation

  • Irene Wei Kiong Ting & Qian Long Kweh & Jawad Asif & Hanh Thi My Le, 2022. "Intellectual capital and corporate profitability: zooming into value added intellectual coefficient," International Journal of Learning and Intellectual Capital, Inderscience Enterprises Ltd, vol. 19(5), pages 461-489.
    • Handle: RePEc:ids:ijlica:v:19:y:2022:i:5:p:461-489
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