Publication Type : Journal Article
Publisher : International Journal of Business Management, Economics and Information Technology
Source : International Journal of Business Management, Economics and Information Technology, Volume 2, Issue 2, p.283-292 (2010)
Url : https://www.researchgate.net/profile/Murale_V/publication/268670555_Impact_of_Intellectual_Capital_on_Firm_Performance_A_Resource_Based_View_Using_VAIC_Approach/links/5472fd750cf216f8cfae93e2.pdf
Campus : Kochi
School : School of Business
Center : AMBE-Biomedical Engineering
Department : Department of Management
Year : 2010
Abstract : The human capital of the firms were measured using a new accounting tool proposed by Ante Pulic named Value Added Intellectual Coefficient (VAIC). As mentioned earlier VAIC comprises of structural capital efficiency, human capital efficiency and financial capital efficiency. The impact of the human capital on firm performance is measured by Return on Capital Employed (ROCE), Return on Average Assets (ROAA) and firm vaue by Earning per share (EPS) and Market Value to Book Value (MB). Data Envelope Analysis was also used as Non parametric Tool for cohering research findings
Cite this Research Publication : Dr. V. Murale and Jayaraj, R., “Impact of Intellectual Capital on Firm Performance: A Resource Based View Using VAIC Approach”, International Journal of Business Management, Economics and Information Technology, vol. 2, no. 2, pp. 283-292, 2010.
