IMPACT OF INTELLECTUAL CAPITAL ON THE FINANCIAL PERFORMANCE OF INDIAN PHARMACEUTICAL COMPANIES

被引：2

作者：

Thanikachalam, V. ^{[1
]}

Muninarayanappa, M. ^{[2
]}

Prabakaran, V. ^{[3
]}

机构：

[1] Bharathidasan Univ, Tiruchirappalli, India

[2] Bengaluru Univ, Bengaluru, Karnataka, India

[3] SRM Univ, Vadapalani Campus, Chennai, Tamil Nadu, India

来源：

SMART-JOURNAL OF BUSINESS MANAGEMENT STUDIES | 2018年 / 14卷 / 02期

关键词：

Intellectual Capital; Financial Performance; Correlation; Standardized Regression Pharmaceutical Sector;

D O I：

10.5958/2321-2012.2018.00020.9

中图分类号：

C93 [管理学];

学科分类号：

12 ; 1201 ; 1202 ; 120202 ;

摘要：

The objective of this study is to discover the influence of Intellectual Capital (IC) on financial performance of sample pharmaceutical firms in India. Quantitative data of Indian pharmaceutical firms were collected from the audited annual reports for the period from 2007 to 2017. Public (2004) IC model was employed to measure the intellectual capital. Return on Assets, Returnon Equity and Return on Sales were used to measure the financial performance. The study found significant and positive impact of IC on financial performance. The findings of the study would be useful for corporate directors and regulators as well as policy makers to invest in IC, thus leading to higher financial performance. This study is a pioneering attempt to measure the relationship between IC and corporate financial performance in Indian pharmaceutical sector.

引用

页码：86 / 98

页数：13

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