| Autor: |
Tran, Ngoc Phu, Dinh, Co Thi Huyen, Hoang, Hien Thi Thu, Vo, Duc Hong |
| Zdroj: |
Sustainability (2071-1050); Oct2022, Vol. 14 Issue 19, p12763-12763, 13p |
| Abstrakt: |
The effects of intellectual capital on firm performance have been extensively investigated. However, the important role of corporate social responsibility in moderating this intellectual capital–performance nexus has largely been neglected in the existing literature. This study uses a sample of 60 listed firms on the Ho Chi Minh Stock Exchange from 2011 to 2020 to examine the independent and joint effects of intellectual capital and corporate social responsibility on firm performance in Vietnam. The generalized method of moments is used. We find that both independent and joint effects exist. Furthermore, our results suggest that structural capital efficiency and capital employed efficiency are the two critical components of intellectual capital affecting firm performance. Interestingly, the joint effects of intellectual capital and CSR on firm performance are also confirmed in our analysis. These findings shed light on important policy implications concerning managerial policies targeting both intellectual capital and corporate social activities to improve firm performance in Vietnam. [ABSTRACT FROM AUTHOR] |
| Databáze: |
Complementary Index |
| Externí odkaz: |
|
