IMPACT OF INTELLECTUAL CAPITAL ON FINANCIAL PERFORMANCE OF SERBIAN COMPANIES

被引：0

作者：

Janosevic, Stevo ^{[1
]}

Dzenopoljac, Vladimir ^{[1
]}

机构：

[1] Univ Kragujevac, Fac Econ, Dept Business Econ & Management, Kragujevac, Serbia

来源：

ACTUAL PROBLEMS OF ECONOMICS | 2012年 / 133期

关键词：

intellectual capital; intangible assets; financial performance; MARKET VALUE;

D O I：

暂无

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

The paper investigates the interdependence between intellectual capital (IC) and its components (human, structural, and physical capital) in relation to the financial performance of Serbian companies. The research used the data from the financial reports of 15 companies with the highest trade rates on the Belgrade Stock Exchange (BELEX) over 2007-2010. The findings show that IC has a positive impact on return on equity (ROE) and a strong impact on employee productivity (EP), but not on return on assets (ROA). The results indicate a need to boost investments in human capital.

引用

页码：554 / 564

页数：11

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