Intellectual Capital & Firm Profitability: An Empirical Study on the IT Sector listed in NSE
Keywords:
Intellectual capital, Firm performance, Information TechnologyAbstract
This paper is in the domain of Intellectual capital that whether the Intellectual capital contributes towards the firm profitability or not.VAIC model of intellectual capital measurement and ROA, ATR and NPM ratio as an indicator of profitability. Sample consists of five randomly choose IT Companies listed in NSE during 2009 till 2014 is selected for testing research hypotheses. The paper is empirical in nature. The research takes into account the data of last five years.Results show that there is positive and significant relationship between Intellectual capital Value added financial performance indexes (NPM, ROA, and ATR).
References
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