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Can Intellectual Capital be a Matter for Corporate Performance? Evidence From Zain Group

Show simple item record Mousa,Gehan A. Elamir, Elsayed A.H. 2018-07-31T08:53:22Z 2018-07-31T08:53:22Z 2015
dc.identifier.issn 2384-4787
dc.description.abstract This study analyses the association between the financial performance of Zain Group ,as one of a leading mobile telecommunications provider in the Middle East and North Africa, and intellectual capital (IC) through 15 years from (1999 to 2013). The study has adopted three factors for IC as a first set of variables. They are structural capital (SC), customer capital (CC) and human capital (HC), and two variables for corporate performance (CORP) as the second set of the study. First one is earnings before interest, tax, depreciation and amortization (EBITDA) and the other is net profit (Nprofit). The findings of the study highlight the components of IC on Zain Group and their impact on CORP. The canonical correlation analysis shows an association between IC, that is most influenced by SC followed by CC, and CORP that is most influenced by Nprofit. In conclusion, the results suggest that both SC and CC have a significant impact on CORP when measured by Nprofit. In contrast, HC has no significant impact on CORP. en_US
dc.language.iso en en_US
dc.publisher University of Bahrain en_US
dc.rights Attribution-NonCommercial-ShareAlike 4.0 International *
dc.rights.uri *
dc.subject Intellectual Capital
dc.subject Zain Group
dc.subject Corporate Financial Performance
dc.title Can Intellectual Capital be a Matter for Corporate Performance? Evidence From Zain Group en_US
dc.type Article en_US
dc.volume 02
dc.issue 01
dc.source.title Journal of Empirical Research in Accounting & Auditing
dc.abbreviatedsourcetitle JERAA

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