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Relationship between Company's Intellectual Capital and Performance: A Study of Indian IT Industry

Relationship between Company's Intellectual Capital and Performance: A Study of Indian IT Industry

Karam Pal Narwal, Sushila Soriya
Copyright: © 2015 |Pages: 19
ISBN13: 9781466684683|ISBN10: 1466684682|EISBN13: 9781466684690
DOI: 10.4018/978-1-4666-8468-3.ch039
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MLA

Narwal, Karam Pal, and Sushila Soriya. "Relationship between Company's Intellectual Capital and Performance: A Study of Indian IT Industry." Economics: Concepts, Methodologies, Tools, and Applications, edited by Information Resources Management Association, IGI Global, 2015, pp. 728-746. https://doi.org/10.4018/978-1-4666-8468-3.ch039

APA

Narwal, K. P. & Soriya, S. (2015). Relationship between Company's Intellectual Capital and Performance: A Study of Indian IT Industry. In I. Management Association (Ed.), Economics: Concepts, Methodologies, Tools, and Applications (pp. 728-746). IGI Global. https://doi.org/10.4018/978-1-4666-8468-3.ch039

Chicago

Narwal, Karam Pal, and Sushila Soriya. "Relationship between Company's Intellectual Capital and Performance: A Study of Indian IT Industry." In Economics: Concepts, Methodologies, Tools, and Applications, edited by Information Resources Management Association, 728-746. Hershey, PA: IGI Global, 2015. https://doi.org/10.4018/978-1-4666-8468-3.ch039

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Abstract

This chapter examines the relationship between Financial Reporting of Intellectual Capital and Company's Performances in Indian Information Technology Industry. The sample consisted of 60 companies listed on NSE for a time period of 1999-00 to 2008-09. Value-Added Intellectual Coefficient (VAICTM) method developed by Pulic (1998) was used for the analysis of the data. The chapter 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 chapter 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.

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