Unlocking Intellectual Capital Boosts Financial Returns for Malaysian Industrial Sector
The research looked at how intellectual capital affects the financial performance of companies in Malaysia's industrial sector. They used a method called VAIC TM to measure the value of a company's tangible and intangible assets. The study found that capital employed efficiency has a bigger impact on financial returns than human capital efficiency in this sector. Structural capital efficiency didn't show much influence due to the nature of the industry. This shows that managing intellectual capital well can lead to better financial outcomes for companies in Malaysia's industrial sector.