Intellectual capital and financial performance: A comparative study

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62690094%3A18450%2F22%3A50019511" target="_blank" >RIV/62690094:18450/22:50019511 - isvavai.cz</a>

Result on the web

<a href="https://www.frontiersin.org/articles/10.3389/fpsyg.2022.967820/full" target="_blank" >https://www.frontiersin.org/articles/10.3389/fpsyg.2022.967820/full</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.3389/fpsyg.2022.967820" target="_blank" >10.3389/fpsyg.2022.967820</a>

Result language

angličtina

Original language name

Intellectual capital and financial performance: A comparative study

Original language description

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&apos; 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.

Czech name

—

Czech description

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Type

J_imp - Article in a specialist periodical, which is included in the Web of Science database

CEP classification

—

OECD FORD branch

50103 - Cognitive sciences

Project

—

Continuities

S - Specificky vyzkum na vysokych skolach

Publication year

2022

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

Frontiers in psychology

ISSN

1664-1078

e-ISSN

1664-1078

Volume of the periodical

13

Issue of the periodical within the volume

August

Country of publishing house

CH - SWITZERLAND

Number of pages

12

Pages from-to

"Article Number: 967820"

UT code for WoS article

000871483500001

EID of the result in the Scopus database

2-s2.0-85139398228