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INTELLECTUAL CAPITAL PERFORMANCE AND ITS IMPACT ON CORPORATE PERFORMANCE: AN EMPIRICAL EVIDENCE FROM MODARABA SECTOR OF PAKISTAN.

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Author(s): Wasim ul Rehman | Prof. Dr. Chaudhary Abdul Rehman | Prof. Dr Hafeez ur Rehman

Journal: Australian Journal of Business and Management Research
ISSN 1839-0846

Volume: 1;
Issue: 5;
Start page: 8;
Date: 2011;
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Keywords: Intellectual Capital (IC) | Value Added (VA) | Value Added Intellectual Coefficient (VAIC™) | Human Capital Efficiency (HEC) | Structural Capital Efficiency (SCE) | Capital Employed Efficiency (CEE) | (ROE) | (ROI) | (EPS) | Modaraba Companies | Pakistan

ABSTRACT
The aim of study of this is to examine the Intellectual Performance (IC) of 12 Modaraba companies and its impact on corporate performance. This study examines the performance of three main components of VAIC™ i.e. Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE) and Capital Employed Efficiency (CEE) and its impact on corporate performance by employing the predictive analysis. The empirical results reveal that one of the important components to strengthen the IC performance is Human Capital Efficiency (HCE) which means investing more to boost the employees productive would increase the human efficiency of employees. The results show that HCE has significant relation at (P>0.1) with financial performance (ROE and EPS), SCE at (P >0.1) and (P>0.05) with financial performance (ROE) and (EPS) respectively. Whereas CEE has substantive effect with ROE and ROI at (P>0.05) and with (EPS) at (P>0.1) respectively.
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