000			01871cam a2200289 4500500
005			20250112043248.0
041			_afre
042			_adc
100	1	0	_aNejjar, Zakaria _eauthor
700	1	0	_a Aamoum, Hanane _eauthor
245	0	0	_aStudy 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			_c2022.
500			_a74
520			_aThe 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			_afinancial performance
690			_aVAIC™
690			_aintellectual capital measurement
690			_aintellectual capital
690			_aMoroccan financial firms
690			_aIntellectual capital
690			_aVAIC™
690			_aIntellectual capital measurement
690			_aFinancial performance
690			_aMoroccan financial firms
786	0		_nMarché et organisations | o 43 | 1 | 2022-02-11 | p. 237-264 | 1953-6119
856	4	1	_uhttps://shs.cairn.info/journal-marche-et-organisations-2022-1-page-237?lang=en
999			_c186336 _d186336