INTERSECTION BETWEEN VALUE ADDED INTELLECTUAL CAPITAL AND FIRMS’ SUCCESS THROUGH MODERATION OF BOARD SIZE IN THE TEXTILE SECTOR OF A DEVELOPING ECONOMY

Abstract

This study seeks to investigate the intersection of value-added intellectual Capital (VAIC) with its components with Firms’ success (ROA) with the moderating effect of board size (BRS) evidence from textile sector of Pakistan. This study employs the data collected from Pakistan Stock Exchange (PSX) with the time of 2015 to 2024 regarding textile firms. This study used regression analysis panel data the statistical package EViews 8.0 to investigate the intersection among variables. Before running regression analysis, various preliminary tests are performed like descriptive statistics, correlation matrix to assure the validity and normality of data sample. The outcomes reveal substantial intersection between VAIC, its components and firms’ success with the moderating effect of board size. This study appeals to executives, policy makers and all other stakeholders while making decisions based on the textile firm’s resources. This study helps the management of the textile firms especially and various other decision markers while going for the firms’ success determinants. Govt. officials can also use this study in order to thoroughly and deeply explain and predict the future place of textile sector in terms of their success.