Study of the impact of intellectual capital on financial performance using the VAIC method: Evidence from Moroccan companies listed on the Casablanca Stock Exchange (CSE) (notice n° 1114106)
[ vue normale ]
| 000 -LEADER | |
|---|---|
| fixed length control field | 01894cam a2200289 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250413020219.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Nejjar, Zakaria |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Study of the impact of intellectual capital on financial performance using the VAIC method: Evidence from Moroccan companies listed on the Casablanca Stock Exchange (CSE) |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2022.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 12 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The aim of this investigation is to study the impact of intellectual capital on financial performance. The VAIC™ model is employed to measure the efficiency of intellectual capital and its elements. A regression analysis was applied to determine this impact. The study sample comprised Moroccan companies listed on the Casablanca Stock Exchange in the period 2014–2019. The data is derived from the annual reports of thirty-six firms. The findings do not confirm all the hypotheses, but they do prove the existence of a statistically important connection between human capital efficiency and financial performance. Although intellectual capital is increasingly understood as a key strategic resource for achieving a durable competitive advantage, the analysis results give rise to various debates, critiques, and additional research on the topic. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | financial performance |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | intellectual capital |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | intellectual capital measurement |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Moroccan financial firms |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | VAIC™ |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Financial performance |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Intellectual capital |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Intellectual capital measurement |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Moroccan financial firms |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | VAIC™ |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Aamoum, Hanane |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Marché et organisations | o 43 | 1 | 2022-01-20 | p. 237-264 | 1953-6119 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-marche-et-organisations-2022-1-page-237?lang=en&redirect-ssocas=7080">https://shs.cairn.info/journal-marche-et-organisations-2022-1-page-237?lang=en&redirect-ssocas=7080</a> |
Pas d'exemplaire disponible.
Réseaux sociaux