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Intellectual capital and its influence on the profitability of Ecuadorian communication companies

Abstract:

The objective of the research is to establish the relationship between intellectual capital through its basic components: human capital, structural capital and relational capital with financial profitability (ROE) and economic profitability (ROA) of 58 Ecuadorian communication companies in the period 2012 - 2017. To measure the efficiency of intellectual capital, is used the value-added coefficient model (VAIC). Using a data panel and using the standard errors corrected methodology, it is shown that there is a positive relationship between the intellectual capital (HCE y CEE) and the profitability of the study companies.