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Impact of intellectual capital on financial performance and market valuation of firms in India
[Zeitschriftenartikel]
Abstract The Objective of this paper is to empirically investigate the impact of intellectual capital(IC) on the financial performance and market valuation of firms in India. Thirty firms from S&P BSE SENSEX index which consists of 30 firms from across various manufacturing and service sectors. The analysis ... mehr
The Objective of this paper is to empirically investigate the impact of intellectual capital(IC) on the financial performance and market valuation of firms in India. Thirty firms from S&P BSE SENSEX index which consists of 30 firms from across various manufacturing and service sectors. The analysis was carried for a period from FY 2008-2009 to 2012-2013. Multiple linear Regression analysis is used to study the impact of IC on financial performance and market value of these select firms. The paper uses the VAICTM methodology to evaluate the data and finds that the financial performance and market value is indeed influenced by the IC of the firms. This result is crucial for firm's management and policy makers to make IC disclosure and reporting mandatory in firms accounting statements as the stakeholder can get the real picture of the true value of the firm.... weniger
Thesaurusschlagwörter
Humankapital; Auswirkung; Markt; Bewertung; Regressionsanalyse; Indien; Wertanalyse; Unternehmen; Finanzmarkt; Vermögen; Wert
Klassifikation
Management
Finanzwirtschaft, Rechnungswesen
Öffentliche Finanzen und Finanzwissenschaft
Sprache Dokument
Englisch
Publikationsjahr
2015
Seitenangabe
S. 107-122
Zeitschriftentitel
International Letters of Social and Humanistic Sciences (2015) 48
DOI
https://doi.org/10.18052/www.scipress.com/ILSHS.48.107
ISSN
2300-2697
Status
Veröffentlichungsversion; begutachtet (peer reviewed)