The impact of intellectual capital on financial performance in the fishing industry: evidence from France

Časopis: Custos e @gronegócio on line

Volume, no: 17 , 4

ISSN: 1808-2882

Stranice: 445-467

The purpose of our study is to explore the influence of intellectual capital and its components on the French fishing companies’ profitability performance. We included 289 French fishing companies in an empirical examination in the period 2015 to 2019. The model used in this study is the Value Added Intellectual Coefficient - VAIC™ developed by Pulic (2000). The results show that French fishing companies improve its financial performance from intellectual capital components, human capital and structural capital.
Ključne reči: Intellectual capital Efficiency, Financial performance, Fishing companies, France
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