Purpose–The purpose of this paper is to study, mainly from the point of view of
methodological accounting principles, the value added intellectual coefficient (VAIC) …

Purpose In the past decade, intellectual capital (IC) measurement and reporting have been
feeding scientific debate; however, only few studies address these issues together. The …

The bulk of traditional corporate valuation methods reflect historical performance, while it is
necessary to also take into consideration the value which is off-balance-sheet and possible …

Purpose–The purpose of this study is to analyse the validity of the value added intellectual
coefficient (VAIC) method as an indicator of intellectual capital. Design/methodology …

Purpose This study sheds light on the relation between intellectual capital and firm
performance. The study argues that traditional performance measurement based on …

This study investigates the impact that intellectual capital (IC) and value creation have on a
firm's performance, in relation to the leading innovative firms in the world, at the start of the …

Purpose This study seeks to understand the nexus between intellectual capital and
profitability of healthcare firms in India with interaction effects. Design/methodology …

Purpose The purpose of this paper is to analyse the direct impacts on financial performance
and the added value of production in family businesses, considering the efficiency of …

The contribution of Small and Medium-Sized Enterprises (SMEs) to economic prosperity and
expansion is widely acknowledged worldwide. However, the empirical evidence in the …

Purpose-The present study endeavours to investigate the impact of intellectual capital (IC)
and its components on corporate sustainable growth in India. In addition, this study aims to …