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Comparative analysis of intellectual capital models: Enhancing financial performance and market value in S&P 500 firms

The current paper examines the influence of intellectual capital (IC) on financial performance and market value using a comparative analysis of the value-added intellectual coefficient (VAIC) and its modified and extended versions. The study employs panel data from S&P 500 firms from 2012 to 2022, u...

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Principais autores: Suzan Dsouza, Hassan Nasseredine, Elsa Abboud, Dina Sabry Said, Vladimir Dzenopoljac
Format: Artigo
Sprog:Inglês
Udgivet: Elsevier 2025-01-01
Serier:Social Sciences and Humanities Open
Fag:
VAIC
Intellectual capital
ROA
ROE
Market value
USA
Online adgang:http://www.sciencedirect.com/science/article/pii/S259029112500909X
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