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
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Journal ArticleDOI
Intellectual capital performance in Indian banks: a panel data analysis
Sushila Soriya,Karam Pal Narwal +1 more
TL;DR: In this paper, the authors examined intellectual capital efficiency and its association with the financial performance in Indian banks and found that SCE is significantly associated with bank profitability, growth and employee productivity.
Journal ArticleDOI
Intellectual capital stocks and flows: examining the mediating roles of social capital and knowledge transfer
TL;DR: In this paper, a structural model was developed and empirically tested using a survey data set of 295 questionnaires collected from the “knowledge-intensive” pharmaceutical manufacturing industry in Jordan.
Journal ArticleDOI
Intellectual Capital Disclosure by the Indian Corporate Sector
TL;DR: In this paper, the extent of disclosure of intellectual capital (IC) items, made by major Indian corporates indexed in Nifty 50, main index of National Stock Exchange (NSE).
Journal ArticleDOI
A critical validation of the value added intellectual coefficient: use in empirical research and comparison with alternative measures of intellectual capital
TL;DR: In this paper, the authors investigated the relationship between the value added intellectual coefficient (VAIC) and firm performance in a non-perfectly competitive setting and found that the VAIC still largely depends on exogenous factors being negatively associated with the labor (physical capital) share.
Journal ArticleDOI
Performance of intellectual capital in Indian healthcare sector
TL;DR: In this paper, an extended and modified version of the Value Added Intellectual Coefficient (VAIC) model has been presented, where relational capital has been added as a new variable.
References
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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.