extended value added intellectual coefficient in manufacturing companies: technology based companies

The main purpose of this study is to empirically compare of intellectual capital (ic) and its efficiency among manufacturing companies with different level of technology using a sample of 135 malaysian listed manufacturing companies during the 20062012 period. the manufacturing companies are classified into different sectors based on their products ‎and services (standard industrial classification (sic) code) on osiris databases. then, ‎they are categorized into one of the four groups: high, mediumhigh, mediumlow, and ‎low technology. the results of anova test indicate that investment in ic and its components, and efficiency of ic and its components vary with ‎degree of technology of the manufacturing companies. it also can be concluded that more ‎investment in ic components does not necessarily lead to more efficiency of ic.