Articlegold2022

Intellectual capital and financial performance: A comparative study

Shahid Ali · Ghulam Murtaza · Martina Hedvičáková

71 citations0/0 files storedFrontiers in Psychology

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Intellectual Capital and Performance Analysis Accounting Theory and Financial Reporting Financial Reporting and Valuation Research

Abstract

Intellectual Capital (IC) is a driving force behind the financial performance of non-financial firms. Investing in intellectual and physical capital allows companies to optimize their financial performance by maximizing resource utilization. This study aims to determine whether IC efficiency impacts the financial performance of listed Pakistani and Indian companies between 2010 and 2020. Return on Assets (ROA) and Return on Equity (ROE) are used to calculate financial performance, and IC is calculated using the modified Value-Added Intellectual Coefficient (MVAIC) model. Regression analysis is performed using the STATA software developed by the South Texas Art Therapy Association. Human Capital (HC), Structural Capital (SC), and Capital Employed (CE) have a significant impact on Pakistani and Indian firms' financial performance. Resource-based theory (RBT) supports these findings. The findings should provide management with a prompt to improve financial performance and emphasize the importance of IC. A rare study has addressed the impact of IC on firm financial performance using the MVAIC model, rather than the VAIC model, in Pakistan and India.

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References

1984A resource‐based view of the firm 2000VAIC™ an accounting tool for IC management 2004Intellectual capital – does it create or destroy value?2011The impact of intellectual capital on firms' market value and financial performance 2002The Blackwell handbook of strategic management 2010Analysing value added as an indicator of intellectual capital and its consequences on company performance 2018Investment in intangible resources and capabilities spurs sustainable competitive advantage and firm performance 2019Intellectual capital and firm performance: an extended VAIC model

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