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Does intellectual capital efficiency measured by modified value-added intellectual coefficient affect the financial performance of insurance companies in Ethiopia?

PloS one, 2024-01, Vol.19 (1), p.e0295321-e0295321 [Peer Reviewed Journal]

Copyright: © 2024 Ayinaddis et al. This is an open access article distributed under the terms of the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited. ;COPYRIGHT 2024 Public Library of Science ;ISSN: 1932-6203 ;EISSN: 1932-6203 ;DOI: 10.1371/journal.pone.0295321 ;PMID: 38241344

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  • Title:
    Does intellectual capital efficiency measured by modified value-added intellectual coefficient affect the financial performance of insurance companies in Ethiopia?
  • Author: Ayinaddis, Samuel Godadaw ; Tegegne, Habtamu Getachew ; Belay, Nitsuh Alemayehu
  • Dabija, Dan-Cristian
  • Subjects: Econometric models ; Efficiency ; Ethiopia ; Evaluation ; Financial statements ; Humans ; Indonesia ; Information management ; Intellectual capital ; Methods ; Models, Econometric ; Natural resources ; Pakistan ; Regression Analysis ; Resource allocation
  • Is Part Of: PloS one, 2024-01, Vol.19 (1), p.e0295321-e0295321
  • Description: Insurance company managers and shareholders should be conscious of the effect of intellectual capital efficiency and its components on financial performance. The purpose of this study is to examine the role of intellectual capital efficiency and its components on the financial performance of insurance companies. To achieve study objectives Modified value-added intellectual coefficient is adopted to measure the effect of intellectual capital efficiency. The study adopted an explanatory research design with an arrangement of secondary data analysis via document analysis, quantitative approach, and deductive method of inquiry. Panel data was used with a sample of 14 insurance companies from 2012-2022. Descriptive and regression analyses were performed to analyze the data using STATA version 15.0. Econometric model estimation procedures and multiple regression assumptions were tested accordingly. The random effect regression result revealed that the value-added intellectual capital and its component human capital and capital employed efficiency have a positive significance association with financial performance. Whereas, relational capital efficiency and structural capital efficiency do not have a significant contribution to the financial performance of insurance sectors in Ethiopia. The findings of this study contribute to the theoretical and practical understanding of the relationship between intellectual capital efficiency and financial performance in the context of insurance companies in Ethiopia.
  • Publisher: United States: Public Library of Science
  • Language: English
  • Identifier: ISSN: 1932-6203
    EISSN: 1932-6203
    DOI: 10.1371/journal.pone.0295321
    PMID: 38241344
  • Source: PLoS (Open access)
    Geneva Foundation Free Medical Journals at publisher websites
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    PubMed Central
    DOAJ Directory of Open Access Journals
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