IDEAS home Printed from https://ideas.repec.org/a/ids/ijlica/v19y2022i6p608-623.html
   My bibliography  Save this article

Intellectual capital and performance of Indian companies: an empirical investigation

Author

Listed:
  • Shashi Kapoor
  • Ashish Saihjpal

Abstract

This paper aims to investigate relationship between IC and firm performance. Value added intellectual coefficient (VAIC) model developed by Pulic (2000) is used to measure the IC. In order to assess the performance of companies, return on assets, assets turnover ratio and market capitalisation to book value ratio are used as indicator of profitability, productivity and market valuation. Secondary data was extracted for a sample of 463 Indian companies. Descriptive statistics, correlation analysis and multiple regression model were applied for conducting necessary analysis. Findings revealed that VAIC is having significant relationship with measures of profitability only. During component investigation, it is found that capital employed efficiency has relationship with all measures of performance and human capital efficiency has relationship with profitability only.

Suggested Citation

  • Shashi Kapoor & Ashish Saihjpal, 2022. "Intellectual capital and performance of Indian companies: an empirical investigation," International Journal of Learning and Intellectual Capital, Inderscience Enterprises Ltd, vol. 19(6), pages 608-623.
    • Handle: RePEc:ids:ijlica:v:19:y:2022:i:6:p:608-623
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=126306
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ids:ijlica:v:19:y:2022:i:6:p:608-623. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sarah Parker (email available below). General contact details of provider: http://www.inderscience.com/browse/index.php?journalID=86 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.