孟加拉国dse非金融上市公司的智力资本估值

Md. Sohel Rana, Syed Zabid Hossain
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摘要

智力资本(IC)是企业赖以生存的重要资源,它通过确定竞争优势来帮助企业生存。然而,集成电路资源的评估是一项具有挑战性的任务。集成电路评估是有效利用知识资源的关键。因此,本研究旨在评估孟加拉国非金融公司的集成电路资源,并比较制造业和服务业公司的集成电路绩效。该研究还探讨了年度趋势研究和基于行业的IC性能研究。从2017年至2021年,从孟加拉国69家在dse上市的非金融公司的二手来源收集数据,包括345家公司年度观察结果。采用修正的智力附加价值系数(MVAIC)方法来反映集成电路的价值。独立样本t检验和图形和图表分析已执行,以实现研究目标。研究结果表明,人力资本是集成电路资源的主要驱动因素,其主导因素是智力资本效率(ICE),其次是集成电路总效率(MVAIC)。孟加拉国公司利用的人力资源和结构资源优于关系资本和有形资本。服务公司更好地处理了人力和结构资源,但制造公司更好地利用了关系资本和雇佣资本。研究还发现,样本公司的集成电路资源呈下降趋势。通信、燃料和电力、纺织等行业的集成电路资源得到了较好的利用。然而,制革业仍然需要这样做。该研究通过确认无形资源的价值,为企业高管、决策者、管理者以及潜在和现有投资者做出正确决策做出贡献,从而为资源基础理论做出贡献。进一步的研究可以使用扩大的样本量,比较金融和非金融部门,或比较行业之间或像EVA、KCE和CIV这样的估值技术。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Intellectual Capital Valuation of DSE-Listed Non-financial Companies in Bangladesh
Intellectual capital (IC) is an organization's vital resource that helps the firm survive by confirming competitive edges. However, the valuation of IC resources is a challenging task. IC valuation is essential to employ the knowledge resource efficiently. Hence, the study aims to evaluate the IC resources of non-financial companies in Bangladesh and compare the IC performance between manufacturing and service firms. The study also explores the year-wise trend study and industry-based IC performance study. Data have been collected from secondary sources from 69 DSE-listed non-financial companies in Bangladesh from 2017 to 2021, comprising 345 company-year observations. The Modified Value Added Intellectual Coefficient (MVAIC) methodology has been adopted to reflect IC value. Independent Sample t-tests and graph and chart analyses have been performed to fulfill the study objectives. Results have shown that human capital is the primary driver of IC resources, and it dominates Intellectual Capital Efficiency (ICE) and then the overall IC efficiency (MVAIC) score. Human and structural resources utilized by Bangladeshi companies are better than those of relational and tangible capital. Service companies have better handled human and structural resources, but manufacturing companies have better used relational and employed capital. Research has also observed a declining trend of IC resources of the sampled companies. Telecommunication, Fuel and power, and Textile industries have better used IC resources. However, the tannery industry still needs to do so. The research contributes to resources-based theory by confirming the value of invisible resources, which supports business executives, policy-makers, managers, and potential and existing investors to make the right decisions. Further research may be conducted using an extended sample size, comparing financial and non-financial sectors or comparing among industries or valuation techniques like EVA, KCE, and CIV.
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