IDEAS home Printed from https://ideas.repec.org/a/ids/ijlica/v22y2025i2p226-249.html
   My bibliography  Save this article

Investigating the impact of intellectual capital through VAIC model on the financial performance of IT firms in India

Author

Listed:
  • Shiran Khan
  • Alka Chaturvedi
  • Sunil Kumar
  • Arshi Barin
  • Safika Praveen Sheikh
  • Alam Ahmad

Abstract

This study investigates the impact of intellectual capital (IC) on the financial performance of Indian IT firms. It also investigates the effects of each component of IC (human capital, structural capital, and financial capital) on company financial performance. The study used annual reports from IT companies spanning ten years, from 2013-2014 to 2022-2023. The researchers employed descriptive statistics, correlation, and multiple regression models to determine the influence and relationship between IC and financial performance. This analysis included a total of 221 firms. The findings revealed that the organisations are effectively employing their IC in value development. The empirical results demonstrated that capital employed efficiency improves corporate productivity as evaluated by ATO, whereas ROE and ROA are positively influenced by human capital efficiency. All of the performance indicators are unaffected by structural capital efficiency.

Suggested Citation

  • Shiran Khan & Alka Chaturvedi & Sunil Kumar & Arshi Barin & Safika Praveen Sheikh & Alam Ahmad, 2025. "Investigating the impact of intellectual capital through VAIC model on the financial performance of IT firms in India," International Journal of Learning and Intellectual Capital, Inderscience Enterprises Ltd, vol. 22(2), pages 226-249.
    • Handle: RePEc:ids:ijlica:v:22:y:2025:i:2:p:226-249
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=147368
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to

    for a different version of it.

    More about this item

    Keywords

    ;
    ;
    ;
    ;
    ;
    ;
    ;

    Statistics

    Access and download statistics

    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:22:y:2025:i:2:p:226-249. 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.