Intellectual Capital, Financial Performance and Market Valuation: An Empirical Investigation of Information Technology Industry in India

2013 ◽  
Vol 9 (1) ◽  
pp. 55-62 ◽  
Author(s):  
Majid Shaban ◽  
V. Kavida
Keyword(s):  
Information Technology ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Empirical Investigation ◽  
Market Valuation ◽  
Information Technology Industry ◽  
Technology Industry

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

2011 ◽  
Vol 2 (2) ◽  
pp. 34-49
Author(s):  
Karam Pal ◽  
Sushila Soriya
Keyword(s):  
Information Technology ◽  
Financial Reporting ◽  
Intellectual Capital ◽  
Value Added ◽  
Regression Equation ◽  
Market Valuation ◽  
Information Technology Industry ◽  
Technology Industry ◽  
Time Period ◽  
The Relationship

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.

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

2013 ◽  
pp. 1-17
Author(s):  
Karam Pal ◽  
Sushila Soriya
Keyword(s):  
Information Technology ◽  
Financial Reporting ◽  
Intellectual Capital ◽  
Value Added ◽  
Regression Equation ◽  
Market Valuation ◽  
Information Technology Industry ◽  
Technology Industry ◽  
Time Period ◽  
The Relationship

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.

scholarly journals Relationship between Company's Intellectual Capital and Performance

Economics ◽  
2015 ◽  
pp. 728-746 ◽  
Author(s):  
Karam Pal Narwal ◽  
Sushila Soriya
Keyword(s):  
Information Technology ◽  
Financial Reporting ◽  
Intellectual Capital ◽  
Value Added ◽  
Regression Equation ◽  
Information Technology Industry ◽  
Technology Industry ◽  
Time Period ◽  
And Performance ◽  
The Relationship

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.

scholarly journals An Empirical Study of the Impact of Intellectual Capital on the Financial Performance of Indian IT Sector

2018 ◽  
Vol 12 (1) ◽  
pp. 7-19
Author(s):  
Ahmed Musa Khan
Keyword(s):  
Information Technology ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Positive Relationship ◽  
Measurement Techniques ◽  
Positive Association ◽  
Market Valuation ◽  
Significant Positive Association ◽  
Significant Positive Relationship ◽  
The Impact

In the present scenario, intellectual capital has been established as an important corporate asset because conventional performance measurement techniques are incapable of measuring the intangible dimensions of corporate performance. It is a challenge, especially for knowledge driven firms, to measure the impact of intangibles on their financial performance. e main objective of this study is to show the impact of intellectual capital on the financial performance of the Indian IT sector. In order to conduct the study, the sample was drawn from the IT sector for which the sector index of BSE, namely the BSE IT,had been selected. In all,data from 51 companies from the Information Technology (IT) sector for the financial years ranging from 2006 to 2016 were taken. The data used in this study was extracted from the CMIE’s Prowess. The VAICTM was used to measure the intangibility of these firms. The results show thatonly the VAICTM had a significant positive association with profitability of the Indian IT sector, while it had an insignificant relationship with productivity and market valuation. The CEE had a significant positive relationship with productivity and profitability in the IT sector, while, in the case of market valuation, it had an insignificant impact. The HCE had aninsignificant impact on profitability and productivity, while, in the case of market valuation, it had a negative significant impact. The SCE had a significant positive association with market valuation only while it had an insignificant relationship with the productivity and profitability of the Indian IT sector.

Relationship between Company's Intellectual Capital and Performance

2015 ◽  
pp. 190-209
Author(s):  
Karam Pal Narwal ◽  
Sushila Soriya
Keyword(s):  
Information Technology ◽  
Financial Reporting ◽  
Intellectual Capital ◽  
Value Added ◽  
Regression Equation ◽  
Information Technology Industry ◽  
Technology Industry ◽  
Time Period ◽  
And Performance ◽  
The Relationship

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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