Is intellectual capital measurement matters in the profitability of technology firms in Malaysia? Investigating the moderating effect of human capital efficiency / Hapsah S. Mohammad and Shaira Arwine Shairi

• Main Authors: S. Mohammad, Hapsah, Shairi, Shaira Arwine
• Format: Article
• Language: English
• Published: Universiti Teknologi MARA Selangor 2023
• Subjects: Human capital
• Online Access: https://ir.uitm.edu.my/id/eprint/94607/1/94607.pdf; https://ir.uitm.edu.my/id/eprint/94607/; http://myjms.mohe.gov.my/index.php/JEEIR
• Institution: Universiti Teknologi Mara

This study investigates the relationship between intellectual capital and profitability of technology firms in Malaysia, while considering the moderating effect of human capital efficiency. Intellectual capital is measured using the Modified Value-Added Intellectual Coefficient model (MVAIC), and pr...