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

Author

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  • Hamidreza Jafaridehkordi
  • Ruzita Rahim

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.

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Handle: RePEc:air:journl:v:2:y:2015:i:7:p:676
DOI: 10.5281/zenodo.17292478
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