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Submission last date: 15th January 2025

Value-added intellectual capital and financial performance: Evidence from technology companies performance in Malaysia

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Author: 
Mohamed Aghel, S.M. Ferdous Azam and Md Kassim Aza Azlina
Page No: 
8781-8790

“This study investigates the impact of value-added intellectual capital (VAIC)” on the financial performance (FP) of technology companies in Malaysia. The objective is to empirically assess how VAIC influences corporate financial success using parametric analysis methods, specifically Pearson's correlation coefficient. “The findings reveal that VAIC has a positive effect on financial performance, with a particularly strong long-term impact.” This study identifies human and structural capital as key drivers of financial performance, highlighting their critical role in organizational success within the Malaysian technology sector. Practically, managers are encouraged to focus on both tangible and intangible assets to improve financial outcomes, underscoring the importance of effective intellectual capital management. This study contributes to the existing literature by applying parametric methods to explore the VAIC-financial performance relationship in a novel context technology firms in Malaysia.

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