Incidence of intellectual capital in the financial performance of Chilean universities for the 2014-2018 period
Keywords:
Financial performance, Intellectual capital, Human capital, Relational capital, Intangible capitalAbstract
The purpose of this paper has been to investigate the relationship between intellectual capital (IC) and financial performance, based on two constructs: human capital (HC) and relational capital (RC), measured in financial terms. The methodology was applied to a sample of public and private universities in Chile during the 2014-2018 period. Descriptive statistics, correlation levels, and panel data analysis were used to demonstrate the positive relationship between each component of IC and university financial performance. The results support the hypothesis that HC and RC positively impact university financial performance (ROA and ROE).
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