Journal ArticleDOI
Intellectual capital and performance of pharmaceutical firms in India
TLDR
In this paper, the relationship between intellectual capital (IC) and performance of pharmaceutical firms in India was studied and three extended and modified models of Value Added Intellectual Coefficient (VAIC) method were proposed.Abstract:
Purpose – The purpose of this paper is to study the relationship between intellectual capital (IC) and performance of pharmaceutical firms in India. The secondary objective is to propose and test modified models of Value Added Intellectual Coefficient (VAIC™) method. Design/methodology/approach – Data on 22 large pharmaceutical firms collected for empirical investigation. Return on assets and return on sales are performance variables. IC and its components – human capital, structural capital and relational capital (RC), are predictor variables. Three extended and modified VAIC™ models (e-VAIC™) are proposed. Multiple regression technique is applied on pooled data to draw inferences. Findings – Results show instances of positive relationship between IC and performance variables. RC, the new variable, does not demonstrate statistically significant relationship with performance variables. Research limitations/implications – Due to inadequate reporting of IC and its components, availability of data on various...read more
Citations
More filters
Journal ArticleDOI
The Impact of Intellectual Capital on the Profitability of Russian Agricultural Firms
TL;DR: In this article, the authors investigated the relationship between IC, its components and the level of financial profitability and found that the efficiency of structural capital usage and the stock of human capital have the biggest impact on the profitability level of the agricultural businesses among employed measures of IC.
Journal ArticleDOI
Exploring the effect of intellectual capital on financial performance: a study of Indian banks
TL;DR: In this article, the effect of intellectual capital (IC) on the financial performance (FP) of Indian banks is inspected. But, the study results are only restricted to Indian banks and the data of only 58 banks are used for drawing the inferences.
Journal ArticleDOI
Intellectual Capital Efficiency and Firm Performance in Malaysia: The Effect of Government Ownership
TL;DR: In this paper, the authors investigated the moderating effect of government ownership in the association between the efficiency of intellectual capital and firm performance and found that government ownership weakens the association and that investors still need to be alert if they want to invest in firms owned by the government in Malaysia.
Journal ArticleDOI
Intellectual capital, isomorphic forces and internet financial reporting: Evidence from Uganda’s financial services firms
TL;DR: In this article, the contribution of intellectual capital (IC) and isomorphic forces (IF) to internet financial reporting (IFR) among financial services firms in an emerging economy like Uganda is examined.
Intellectual Capital and Financial Performance of Pharmaceutical Firms in Pakistan
TL;DR: In this article, the impact of intellectual capital (IC) on financial performance of pharmaceutical firms in Pakistan has been analyzed using the partial least square (PLS) model, which is a structural equation modeling technique.
References
More filters
Book
The New Organizational Wealth: Managing and Measuring Knowledge-Based Assets
TL;DR: In this paper, Sveiby assembles a veritable toolbox of knowledge-based management techniques to enable managers to meet the new business challenges of the coming century and offers practical advice and rules of thumb for designing a business strategy that focuses on knowledge as an intangible asset.
Book
Intellectual Capital: Realizing Your Company's True Value by Finding Its Hidden Brainpower
Leif Edvinsson,Michael S. Malone +1 more
TL;DR: In this article, the authors define the concept of intellectual capital as a phrase covering corporate brainpower, information technology, and relationships with customers and suppliers, all of which influence a company's ability to make money.
Book
Intellectual Capital: The New Wealth of Organizations
TL;DR: In this article, the authors argue that knowledge has become the most important fact of economic life and that knowledge is the chief ingredient of what is bought and sold, the raw material people work with.
Journal ArticleDOI
Assessing knowledge assets: a review of the models used to measure intellectual capital
TL;DR: A review of the literature pertaining to the assessment of knowledge assets can be found in this article, where a variety of models have surfaced in an attempt to measure IC and this paper aims to highlight their strengths, weaknesses and operationalizations.
Journal ArticleDOI
Developing a model for managing intellectual capital
Leif Edvinsson,Patrick Sullivan +1 more
TL;DR: In this paper, the authors provide an overview of the concept of Intellectual Capital and its relationship to other elements of a knowledge company, as well as its management activities used in each of the component areas.