IDEAS home Printed from https://ideas.repec.org/a/igg/jabim0/v2y2011i2p34-49.html
   My bibliography  Save this article

Financial Reporting of Intellectual Capital and Company’s Performance in Indian Information Technology Industry

Author

Listed:
  • Karam Pal

    (Guru Jambheshwar University of Science & Technology, India)

  • Sushila Soriya

    (Guru Jambheshwar University of Science & Technology, India)

Abstract

This paper examines the relationship between Financial Reporting of Intellectual Capital and Company’s Performances in Indian Information Technology Industry. For the purpose of this study, sixty companies listed on NSE were taken for a period of 1999-00 to 2008-09. Value Added Intellectual Co-efficient (VAICTM) method developed by Pulic (1998) was used for the analysis of the data. The present study uses VAICTM model and regression equation for the evaluation of intellectual capital and their relationship with productivity, profitability, and market valuation of the companies. The result of the study supports the hypothesis that profitability of the company can be explained by the intellectual capital. However, there is no significant association of intellectual capital with productivity and market capitalization of the companies for the selected time period of year 1999-00 to 2008-09.

Suggested Citation

  • Karam Pal & Sushila Soriya, 2011. "Financial Reporting of Intellectual Capital and Company’s Performance in Indian Information Technology Industry," International Journal of Asian Business and Information Management (IJABIM), IGI Global, vol. 2(2), pages 34-49, April.
    • Handle: RePEc:igg:jabim0:v:2:y:2011:i:2:p:34-49
    as

    Download full text from publisher

    File URL: http://services.igi-global.com/resolvedoi/resolve.aspx?doi=10.4018/jabim.2011040103
    Download Restriction: no
    ---><---

    More about this item

    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:igg:jabim0:v:2:y:2011:i:2:p:34-49. 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: Journal Editor (email available below). General contact details of provider: https://www.igi-global.com .

    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.