Intellectual Capital of Industrial Sector Mexican Companies Measured Through the VAIC™ Model
Abstract
The purpose of this paper is identified the value of the companies' intellectual capital and their impact on financial performance (ROA) and total labor productivity (TLP), through the financial information of the listed Mexican companies of the industrial sector through the VAIC™ and its components. This research is non-experimental, correlational and cross-sectional.
The results show that the intellectual capital measured through the VAIC™ model and its components, does influence and positively impact key factors such as the financial profitability ROA and as well as the size of the industrial sector of Mexican companies.
The results of this research alows the executives of Mexican companies the to learn about the value of the intellectual capital in their organizations and the relevance of intellectual capital as a key factor in the creation of value added.
The article examines the relationship between intellectual capital performance and financial performance (ROA) and total labor productivity (TLP).
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References
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