volume 18, issue 1, P8-21 2014
DOI: 10.1108/mbe-10-2013-0052
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Gianpaolo Iazzolino, Domenico Laise, Giuseppe Migliano

Abstract: Purpose: This study proposes a comparison between Value Added Intellectual Coefficient (VAIC) and one of the most important performance evaluation methods, the Economic Value Added (EVA), starting from a re-interpretation of the VAIC. Design/methodology/approach: The empirical data were gathered from AMADEUS Bureau van Dijk and consist of 2,596 companies operating in Northern Italy, from six different economic sectors, observed for the year 2011. A correlation analysis was carried out in order to highlight whe…

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