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Intellectual Capital and Financial Performance: Comparison With Financial and Pharmaceutical Industries in Vietnam
This study investigates the impacts of intellectual capital through Value-Added Intellectual Capital (VAIC) and its components: human capital efficiency (HCE) and structural capital efficiency (SCE) on financial performance in terms of return on assets (ROA) and return on equity (ROE). In addition,...
Autores principales: | Zhang, Xiao-Bing, Duc, Tran Phuong, Burgos Mutuc, Eugene, Tsai, Fu-Sheng |
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Formato: | Online Artículo Texto |
Lenguaje: | English |
Publicado: |
Frontiers Media S.A.
2021
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Materias: | |
Acceso en línea: | https://www.ncbi.nlm.nih.gov/pmc/articles/PMC8029978/ https://www.ncbi.nlm.nih.gov/pubmed/33841234 http://dx.doi.org/10.3389/fpsyg.2021.595615 |
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