In a corporate world where true value is no longer determined by physical assets alone, managers and practitioners consider more about developing inner capital of the company. Recent studies around the world also suggest an impact of intellectual capital and on firm performance. However, there are a few studies around Vietnamese company. The purpose of this empirical study is to investigate the three elements of intellectual capital, i.e. human capital, structural capital, and relational capital. It also focuses on assessing the contribution of Intellectual capital to the performance of a firm. Data is collected for enterprise surveys from 2012 to 2015 released by General Statistics Office (GSO) and analysed using regression, the result shows that there are positive relationships between the intellectual capital and performance of company business. In particular, human capital and relational capital have a strong effect on performance of firm. Yet, structural capital is not important and seems to reduce the impact of intellectual capital to the performance of the business.
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