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 |