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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Intellectual capital and financial performance in the Serbian ICT industry
TL;DR: In this paper, the authors examined the degree to which intellectual capital and its key components affect the financial performance of selected ICT companies compared to effects on physical and financial capital in the Serbian information communication technology (ICT) sector.
Journal ArticleDOI
Intellectual Capital, Financial Performance and Companies’ Sustainable Growth: Evidence from the Korean Manufacturing Industry
Jian Xu,Binghan Wang +1 more
TL;DR: In this paper, the impact of IC on financial performance and sustainable growth in the Korean manufacturing industry was investigated using multiple regression models with data collected from 390 manufacturing companies listed on the Korean Stock Exchange during 2012-2016.
Journal ArticleDOI
The impact of intellectual capital on firm performance: a study of Indian firms listed in COSPI
Neha Smriti,Niladri Das +1 more
TL;DR: In this article, the authors examined the effect of intellectual capital (IC) on financial performance (FP) for Indian companies listed on the Centre for Monitoring Indian Economy Overall Share Price Index (COSPI).
Journal ArticleDOI
Intellectual capital and firm performance: an extended VAIC model
TL;DR: In this paper, an extended and modified value-added (VA) intellectual coefficient (VAIC) model was proposed to explore the relationship between IC and firm performance for Turkish manufacturing firms on a more detailed level.
Journal ArticleDOI
IC performance of Indian pharmaceutical and textile industry
Karam Pal,Sushila Soriya +1 more
TL;DR: In this article, an empirical study was carried out on data collected from CMIE database Prowess and VAIC was calculated on a select sample of 105, pharmaceutical companies and 102, textile companies.
References
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Journal ArticleDOI
Theoretical and Empirical Investigation of Impact of Developmental HR Configuration on Human Capital Management
TL;DR: In this article, the authors carried out a field survey of Indian IT sector and found that a developmental HR configuration practices which is comprising of comprehensive training practices, promotion from within, developmental performance appraisal process, and skill based pay is positively related to an organisation's level of human capital.
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Strategic environment and intellectual capital of Indian banks
TL;DR: In this article, a case study of the Indian banking industry is presented, where different banks responded to deregulation and industry reforms in terms of developing and exploiting their intellectual capital (IC) elements.
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The influence of intellectual capital on romanian companies' financial performance
TL;DR: In this paper, the authors argue that the role of intellectual capital is important in achieving competitive advantages by companies from emerging economies where performance is usually strongly determined by the physical capital employed, proving that there is a significant positive correlation between intellectual capital and financial performance.
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What Is Your ROA? an Investigation of the Many Formulas for Calculating Return on Assets
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