أثر رأس المال الفكري على ربحية المؤسسات : دراسة حالة عينة من المؤسسات الاقتصادية الجزائرية

الملخص EN

This study aims to analyze the effect of intellectual capital on the profitability of (32) Algerian enterprises in Bordj Bou-Arreridj city during the period 2010 - 2015.

The value-added of intellectual coefficient (VAIC) has been used to measure the intellectual capital contribution.

panel data was used for testing the impact of its components (human capital, structural capital, employed capital) on asset turnover (ATO), net profit margin (NPM), return on assets (ROA) as profitability indicators.

The result showed that there is a strong impact relationship between employed capital and asset turnover (ATO), and between human capital, structural capital and employed capital with return on assets (ROA), and a weak impact relationship between human capital and employed capital with net profit margin (NPM).