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dc.contributor.authorClarke, Martinen_NZ
dc.contributor.authorSeng, Dynaen_NZ
dc.contributor.authorWhiting, Rosalind Hen_NZ
dc.date.available2011-04-07T03:22:54Z
dc.date.copyright2010en_NZ
dc.identifier.citationClarke, M., Seng, D., & Whiting, R. H. (2010). Intellectual Capital and Firm Performance in Australia (Accountancy Working Paper Series). Dyna Seng and Rosalind Whiting. Retrieved from http://hdl.handle.net/10523/1585en
dc.identifier.urihttp://hdl.handle.net/10523/1585
dc.description.abstractThis study examines the effect intellectual capital (IC) has on firm performance using a sample of Australian companies listed between 2004 and 2008. IC is measured using Pulic’s Value Added Intellectual Coefficient (VAIC) and its components and both a direct and a moderating relationship between VAIC and performance are analysed. The results suggest that there is a direct relationship between IC and performance of Australian publicly listed firms, particularly with capital employed efficiency and to a lesser extent with human capital efficiency. A positive relationship between IC (human and structural capital) in the prior year and performance in the current year is also found. Evidence also suggests the possibility of a moderating relationship between IC and physical and financial capital which impacts on firm performanceen_NZ
dc.format.mimetypeapplication/pdf
dc.publisherDyna Seng and Rosalind Whitingen_NZ
dc.relation.ispartofseriesAccountancy Working Paper Seriesen_NZ
dc.subjectIntellectual capitalen_NZ
dc.subjectfirm performanceen_NZ
dc.subjectAustraliaen_NZ
dc.subjectVAICen_NZ
dc.subject.lcshHF Commerceen_NZ
dc.subject.lcshHF5601 Accountingen_NZ
dc.subject.lcshHF5601 Accountingen_NZ
dc.titleIntellectual Capital and Firm Performance in Australiaen_NZ
dc.typeWorking Paperen_NZ
dc.description.versionUnpublisheden_NZ
otago.bitstream.pages33en_NZ
otago.date.accession2010-08-25 00:35:28en_NZ
otago.schoolAccountancy and Business Lawen_NZ
otago.openaccessOpen
otago.place.publicationDunedin, New Zealanden_NZ
dc.identifier.eprints927en_NZ
otago.school.eprintsAccountancy & Business Lawen_NZ
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