Impact of intellectual capital on financial performance and market valuation of firms in India

Kamath, G. Bharathi

[journal article]

dc.contributor.author	Kamath, G. Bharathi	de
dc.date.accessioned	2018-06-05T07:29:03Z
dc.date.available	2018-06-05T07:29:03Z
dc.date.issued	2015	de
dc.identifier.issn	2300-2697	de
dc.identifier.uri	http://www.scipress.com/ILSHS.48.107.pdf
dc.identifier.uri	https://www.ssoar.info/ssoar/handle/document/57486
dc.description.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 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.	en
dc.language	en	de
dc.subject.ddc	Wirtschaft	de
dc.subject.ddc	Economics	en
dc.title	Impact of intellectual capital on financial performance and market valuation of firms in India	de
dc.description.review	begutachtet (peer reviewed)	de
dc.description.review	peer reviewed	en
dc.source.journal	International Letters of Social and Humanistic Sciences
dc.publisher.country	CHE
dc.source.issue	48	de
dc.subject.classoz	Management	de
dc.subject.classoz	Management Science	en
dc.subject.classoz	Finanzwirtschaft, Rechnungswesen	de
dc.subject.classoz	Financial Planning, Accountancy	en
dc.subject.classoz	Öffentliche Finanzen und Finanzwissenschaft	de
dc.subject.classoz	Public Finance	en
dc.subject.thesoz	Humankapital	de
dc.subject.thesoz	human capital	en
dc.subject.thesoz	Auswirkung	de
dc.subject.thesoz	impact	en
dc.subject.thesoz	Markt	de
dc.subject.thesoz	market	en
dc.subject.thesoz	Bewertung	de
dc.subject.thesoz	evaluation	en
dc.subject.thesoz	Regressionsanalyse	de
dc.subject.thesoz	regression analysis	en
dc.subject.thesoz	Indien	de
dc.subject.thesoz	India	en
dc.subject.thesoz	Wertanalyse	de
dc.subject.thesoz	value analysis	en
dc.subject.thesoz	Unternehmen	de
dc.subject.thesoz	enterprise	en
dc.subject.thesoz	Finanzmarkt	de
dc.subject.thesoz	financial market	en
dc.subject.thesoz	Vermögen	de
dc.subject.thesoz	assets	en
dc.subject.thesoz	Wert	de
dc.subject.thesoz	value	en
dc.identifier.urn	urn:nbn:de:0168-ssoar-57486-2
dc.rights.licence	Creative Commons - Namensnennung 4.0	de
dc.rights.licence	Creative Commons - Attribution 4.0	en
internal.status	formal und inhaltlich fertig erschlossen	de
internal.identifier.thesoz	10046926
internal.identifier.thesoz	10037482
internal.identifier.thesoz	10034440
internal.identifier.thesoz	10036171
internal.identifier.thesoz	10035505
internal.identifier.thesoz	10042315
internal.identifier.thesoz	10035467
internal.identifier.thesoz	10039009
internal.identifier.thesoz	10034971
internal.identifier.thesoz	10035689
internal.identifier.thesoz	10046043
dc.type.stock	article	de
dc.type.document	Zeitschriftenartikel	de
dc.type.document	journal article	en
dc.source.pageinfo	107-122	de
internal.identifier.classoz	1090401
internal.identifier.classoz	1090406
internal.identifier.classoz	1090303
internal.identifier.journal	1120
internal.identifier.document	32
internal.identifier.ddc	330
dc.identifier.doi	https://doi.org/10.18052/www.scipress.com/ILSHS.48.107	de
dc.description.pubstatus	Veröffentlichungsversion	de
dc.description.pubstatus	Published Version	en
internal.identifier.licence	16
internal.identifier.pubstatus	1
internal.identifier.review	1
internal.dda.reference	xml-database-54@@9
internal.check.abstractlanguageharmonizer	CERTAIN
internal.check.languageharmonizer	CERTAIN_RETAINED

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Öffentliche Finanzen und Finanzwissenschaft
Public Finance
Management
Management Science
Finanzwirtschaft, Rechnungswesen
Financial Planning, Accountancy

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