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https://dspace.univ-ouargla.dz/jspui/handle/123456789/22953
Title: | Analysis of the effect of intellectual capital on the firms profitability: A case study of a sample of Algerian economic firms |
Authors: | رزقي محمد |
Keywords: | profitability intellectual capital human capital structural capital capital employed |
Issue Date: | 31-Dec-2018 |
Series/Report no.: | numéro 14 2018; |
Abstract: | This study aims to analyze the effect of intellectual capital on the profitability of (32) Algerian enterprises in Bordj Bou-Arreridj city during the period 2010 - 2015. The value-added of intellectual coefficient (VAIC) has been used to measure the intellectual capital contribution. panel data was used for testing the impact of its components (human capital, structural capital, employed capital) on asset turnover (ATO), net profit margin (NPM), return on assets (ROA) as profitability indicators. The result showed that there is a strong impact relationship between employed capital and asset turnover (ATO), and between human capital, structural capital and employed capital with return on assets (ROA), and a weak impact relationship between human capital and employed capital with net profit margin (NPM). |
Description: | Algerian business performance review |
URI: | http://dspace.univ-ouargla.dz/jspui/handle/123456789/22953 |
ISSN: | 1938-2170 |
Appears in Collections: | numéro 14 2018 V7 n2 |
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