Performance of intellectual capital among Thailand's publicly listed companies

被引：1

作者：

Pastuszak, Zbigniew ^{[1
]}

Chuacharoen, Supakij ^{[2
]}

Tong-in, Dan ^{[2
]}

Anussornnitisarn, Pornthep ^{[2
]}

Meeanpol, Sasivimol ^{[3
]}

Shyu, Stacy Huey Pyng ^{[4
]}

机构：

[1] Marie Curie Sklodowska Univ, Fac Econ, PL-20031 Lublin, Poland

[2] Kasetsart Univ, Fac Engn, Ctr Adv Sci Ind Technol, Bangkok 10900, Thailand

[3] Kasetsart Univ, Fac Business Adm, Ctr Adv Sci Ind Technol, Bangkok 10900, Thailand

[4] Natl Kaohsiung First Univ Sci & Technol, Fac Business Adm, Kaohsiung 811, Taiwan

来源：

INTERNATIONAL JOURNAL OF INNOVATION AND LEARNING | 2013年 / 14卷 / 02期

关键词：

intellectual capital; intangible assets; innovation; creativity; learning; Thailand;

D O I：

10.1504/IJIL.2013.055526

中图分类号：

C93 [管理学];

学科分类号：

12 ; 1201 ; 1202 ; 120202 ;

摘要：

The intellectual capital (IC) supports a business' competitive advantage to business at present such as skills and expertise, process capability, customer trusts, supplier partnership, and patents. Measuring the IC level has been greatly simplified and is now able to adapt existing accounting information. This study measures and evaluates the IC level for Stock Exchange of Thailand or SET 50 during the period of 2006 until 2010. Its objective is to gain some insights into the IC development of leading Thai companies by applying the value added intellectual capital (VAIC) method. The results show that the average VAIC value for all seven industrial sectors of SET 50 that reflect the successful operations which utilise the intangible assets, especially human capitals, efficiently.

引用

页码：241 / 253

页数：13

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