Bhattu-Babajee, Reena; Seetanah, Boopen - In: Journal of Accounting in Emerging Economies 12 (2021) 3, pp. 486-506
Purpose: The purpose of this paper is to empirically assess the impact of value-added intellectual capital (VAIC) on the financial performance (FP) of companies in Mauritius. Design/methodology/approach: The research uses a dynamic panel vector error correction model (PVECM) which...