Extended Value Added Intellectual Coefficient in Advanced and Low Technology Manufacturing Companies in Malaysia

Subject Areas : International Journal of Finance, Accounting and Economics Studies

Hamid Jafaridehkordi ¹ , Ruzita Abdul Rahim ²

1 - National University of Malaysia, UKM Bangi, Selangor, Malaysia
2 - National University of Malaysia

Received: 2012-10-15 Accepted : 2013-01-20 Published : 2012-10-31

Keywords: Intellectual Capital, Extended Value Added Intellect, Advanced Manufacturing Compani, Low Technology Manufacturing,

Abstract :

The main purpose of this study is to empirically compare of intellectual capital (IC) and its efficiency between advanced and low technology manufacturing companies using a sample of 135 Malaysian listed manufacturing companies during the 2006-2012 period. The manufacturing companies are classified into different sectors based on their products and services (Standard Industrial Classification (SIC) code) on OSIRIS databases. Then, they are categorized into one of the two groups: advanced and low technology. The results of Mann-Whitney U and independent samples t tests indicate that there is a significant difference in investment on IC and its components, and efficiency of IC and its components between advanced and low technology manufacturing companies.