Abstract
This research aims to empirically examine the influence of intellectual capital (IC) on both a firm's market value and on the financial performance of logistics industry companies on the Stock Exchange of Thailand (SET). Intellectual capital is measured by a value added intellectual coefficient (VAIC) and its components including human capital efficiency (HCE), structural capital efficiency (SCE), and capital employed efficiency (CEE). The ten-year data set of logistics firms were collected, calculated and considered as cross-sectional data. Then, a multiple linear regression analysis was executed to explore the associations between IC and corporate performance. The empirical results show that VAIC and its three components are positively associated with some aspects of corporate performance.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a call
