Extended Value Added Intellectual Coefficient in Manufacturing Companies: Technology Based Companies
سال انتشار: 1394
نوع سند: مقاله ژورنالی
زبان: انگلیسی
مشاهده: 452
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شناسه ملی سند علمی:
JR_IJMAE-2-7_013
تاریخ نمایه سازی: 15 شهریور 1395
چکیده مقاله:
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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نویسندگان
Hamidreza Jafaridehkordi
National University of Malaysia, UKM Bangi, Selangor, Malaysia
Ruzita Abdul Rahim
National University of Malaysia, UKM Bangi, Selangor, Malaysia