The Impacts Of Intellectual Capital Management Practices On Malaysian Public Listed Companies
Table 4:
| Intellectual Capital Components | Accounting-based Measures | Market-based Measures | ||
| ROA | ROE | EPS | PE | |
| Intellectual capital (Aggregated) | Significant | Significant | Significant | No |
| Human capital | No | No | Significant | No |
| Structural capital | No | Significant | Significant | No |
| Innovation capital | Significant | Significant | Significant | No |
| Customer capital | Significant | Significant | Significant | No |
