Application of the Value added Intellectual coefficient to Measure Corporate Performance: Evidence from Nigerian Service Comoanies

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dc.contributor.authorSalman, Ramat Titilayo
dc.contributor.authorYahaya, khadijat A.
dc.contributor.authorAliu, O. A
dc.date.accessioned2018-03-19T13:41:28Z
dc.date.available2018-03-19T13:41:28Z
dc.date.issued2012
dc.description.abstractThis research work applies a new accounting method for measuring the “value creation” efficiency of company, the Value Added Intellectual Coefficient (VAIC) of Pulic. It also investigates the correlation between VAIC components and corporate performance, based on 2010 annual reports of 20 Nigerian listed service companies. After modifying the model, the findings show that the VAIC components had significant positive correlation with profitability (ROA) and market value (MV), and a negative correlation with productivity (ATO). Furthermore, the findings of the study suggest that service companies in Nigeria are capable of transforming intangible (intellectual) resources/assets to high value added service, as claimed by Public (2002).en_US
dc.identifier.citationSalman, R.T, Yahaya, K.A & Aliu, O.A (2012). Application of the Value Added Intellectual Coefficient to Measure Corporate Performance; Evidence from Nigerian Service Companies. Entrepreneurial Journal of Management Sciences, 1(1), 30-42. Published by College of Management Sciences, Al-Hikmah University, Ilorin.en_US
dc.identifier.urihttp://hdl.handle.net/123456789/122
dc.language.isoenen_US
dc.publisherCollege of Management Sciences, Al-Hikmah University, Ilorin, Nigeriaen_US
dc.relation.ispartofseries1;1
dc.subjectIntellectual capitalen_US
dc.subjectvalue creationen_US
dc.subjectvalue added intellectual coefficienten_US
dc.subjectcorporate performancen_US
dc.titleApplication of the Value added Intellectual coefficient to Measure Corporate Performance: Evidence from Nigerian Service Comoaniesen_US
dc.typeArticleen_US

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