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
Comparative justification on intellectual capital
TL;DR: In this article, the authors assess different methodologies of intellectual capital measurements, both from a macro valuation standpoint and from the operating perspective, and show that there is no conceptual framework commonly accepted and there is a considerable lack of consistency both intercountry and intra-country.
Journal ArticleDOI
Testing the relationship between intellectual capital and a company's performance : evidence from South Africa
Steven Firer,Lesley Stainbank +1 more
TL;DR: In this article, the authors investigate whether the performance of a company's intellectual capital can explain organisational performance, including profitability, productivity, and market valuation, using data from 65 companies listed on the JSE Securities Exchange (high knowledge base sectors).
Journal ArticleDOI
A new framework to understand the technological innovation process
Rajiv S. Narvekar,Karuna Jain +1 more
TL;DR: In this article, a conceptual framework is proposed to understand the complex technological innovation process from a cognitive perspective, using a cross-disciplinary literature survey from multiple academic disciplines such as business management, philosophy, and psychology coupled with professional experience.
Posted Content
Ownership Structure and Intellectual Capital Performance in Malaysia
TL;DR: In this article, the authors examined whether ownership structure (whether it is management, foreign, government or family ownership) can explain the variation in a company's intellectual capital (IC) performance.
Journal ArticleDOI
Intellectual capital disclosure in India: content analysis of “TecK” firms
TL;DR: In this paper, the extent of voluntary intellectual capital disclosers in India's emerging information, communication and technology sector and the relationship between the size of the firm and its extent of disclosures were studied.