Malchev, Bojan; Atanasovski, Atanasko; Trpeska, Marina - In: Journal of Accounting and Management Information … 23 (2024) 1, pp. 237-260
Research Question- How does intellectual capital, measured by the Value Added Intellectual Coefficient (VAIC) and its … Macedonia. It addresses the research gap by using the VAIC model to quantify intellectual capital and examines its effect on … of intellectual capital, as measured by VAIC and its components, on the financial performance indicators ROA and ROE in …