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Intellectual capital efficiency and its determinants

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dc.citedby3
dc.contributor.authorKweh Q.L.en_US
dc.contributor.authorChan Y.C.en_US
dc.contributor.authorTing I.W.K.en_US
dc.contributor.authorid55661469500en_US
dc.contributor.authorid55749209300en_US
dc.contributor.authorid57211409300en_US
dc.date.accessioned2023-05-29T06:00:56Z
dc.date.available2023-05-29T06:00:56Z
dc.date.issued2015
dc.description.abstractThis study applies a two-stage approach to examine intellectual capital efficiency and its determinants. In the first stage, we evaluate the intellectual capital efficiency of 25 Malaysian software companies by using the data envelopment analysis (DEA) approach. Our findings show that the sample companies have to first improve their technical efficiency, and subsequently scale efficiency. We also provide some information on how much and in which types of intellectual capital an inefficient software company needs to improve. In the second stage, we run ordinary least squares and Tobit regression analyses to examine determinants of intellectual capital efficiency. Sales growth appears to have a significantly positive influence on intellectual capital efficiency. This study may provide some information for software managers to improve their efficiency in intellectual capital management. � Penerbit Universiti Sains Malaysia, 2015.en_US
dc.description.natureFinalen_US
dc.identifier.epage124
dc.identifier.scopus2-s2.0-84974667721
dc.identifier.spage105
dc.identifier.urihttps://www.scopus.com/inward/record.uri?eid=2-s2.0-84974667721&partnerID=40&md5=6cc61c6b05432e520754f18bead8f5f0
dc.identifier.urihttps://irepository.uniten.edu.my/handle/123456789/22434
dc.identifier.volume33
dc.publisherUniversiti Sains Malaysia Pressen_US
dc.sourceScopus
dc.sourcetitleKajian Malaysia
dc.titleIntellectual capital efficiency and its determinantsen_US
dc.typeArticleen_US
dspace.entity.typePublication
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