期刊名称：International Journal of Economics and Finance
印刷版ISSN：1916-971X
电子版ISSN：1916-9728
出版年度：2009
卷号：1
期号：2
页码：206
DOI：10.5539/ijef.v1n2P206
出版社：Canadian Center of Science and Education
摘要：It is no doubt that successful companies tend to be those that continually innovate, relying on new technologies and emphasize on skills and knowledge of their employees rather than assets such as plants or machinery. Knowledge being the new engine of corporate development has become one of the great clichés of recent years. Value can be generated by intangibles, which are not always reflected in financial statements. Forward-looking companies have realized that these are an integral part of fully understanding the performance of their business. This study therefore tries to investigate the efficiency of intellectual capital and its performance in Malaysian financial sectors. The results were based on the data taken from 18 companies under financial sector for the year 2007. It was found that the banking sector relied more on intellectual capital followed by insurance companies and Brokerage firms. It was also found that intellectual capital has significant and positive relationships with company’s performance measured by profitability and Return on Assets (ROA).
