Étude de l’impact du capital immatériel sur la performance financière avec la méthode Vaic : cas des entreprises marocaines cotées à la bourse des valeurs de Casablanca (BVC) (notice n° 745048)
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| fixed length control field | 02970cam a2200301 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250123092447.0 |
| 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 | Étude de l’impact du capital immatériel sur la performance financière avec la méthode Vaic : cas des entreprises marocaines cotées à la bourse des valeurs de Casablanca (BVC) |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2022.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 27 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Cet article vise l’étude de l’impact du capital immatériel sur la performance financière. Le modèle VAIC™ mesure l’efficience de ce capital et ses éléments. Une analyse de régression est appliquée pour déterminer cet impact. L’échantillon est composé d’entreprises marocaines cotées à la bourse des valeurs de Casablanca entre 2014 et 2019. Les données sont issues des rapports annuels de 37 entreprises. Les résultats prouvent l’existence d’un lien statistiquement considérable entre l’efficience du capital humain et la performance financière mais sans confirmer toutes les hypothèses. Même si le capital immatériel est progressivement considéré comme une ressource stratégique pour un avantage concurrentiel durable, les résultats de l’analyse donnent lieu à différentes discussions, critiques et recherches supplémentaires sur le sujet. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The aim of this investigation is to study the impact of intellectual capital on financial performance. 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 belonged of Moroccan companies listed on the stock exchange of Casablanca during the period 2014–2019. The data is derived from the annual reports of 36 firms. The findings don’t endorse most of the hypotheses, only verifying that there is a statistically considerable connection between human capital efficiency and financial performance. Even though intellectual capital is progressively understood as a key strategic resource for durable competitive advantage, the outcomes of the established analysis provide rise to different altercations, criticism, and additional research on the topic. This research fuses prior methods to explore certain causal relations considering the intellectual capital of Moroccan-listed firms. JEL Codes: E22, J24, L25, N 27, O34 |
| 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 | Mesure |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Performance financière |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Capital immatériel |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | entreprises marocaines |
| 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 | VAIC™ |
| 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 | Financial performance |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Moroccan financial firms |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Aamoum, Hanane |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Marché et organisations | 43 | 1 | 2022-02-11 | p. 237-264 | 1953-6119 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-marche-et-organisations-2022-1-page-237?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-marche-et-organisations-2022-1-page-237?lang=fr&redirect-ssocas=7080</a> |
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