ISSN 2394-5125
 

Review Article 


THE NEXUS BETWEEN INTELLECTUAL CAPITAL AND VALUE OF THE FIRMS: A STUDY ON BSE S&P IT FIRMS IN INDIA

VADIVEL THANIKACHALAM, MURUGESAN SELVAM, GEETHA SUBRAMANIAM& BALASUNDRAM MANIAM.

Abstract
Purpose: This paper examines the nexus between Intellectual Capital and Value of Information Technology Firms in the Indian Information Technology Industry. Forty-five companies, listed on BSE S&P IT Sector, were taken as a sample, for the purpose of this study.
Methodology: Value Added Intellectual Co-efficient (VAIC) method, as developed by Pulic (1998) and Granger Causality, was used for the evaluation of intellectual capital and its relationship with the value of sample companies.
Findings: The result of the study supports the hypothesis that the value of firms could be explained by the intellectual capital. It is found that there was significant association between intellectual capital and the value of sample firms.
Practical Implication: The corporate are to be suggested to concentrate more on human capital efficiency. Besides, the Government officials, policy makers and other stake holders are advised to urge the corporate disclosure practices

Key words: Intellectual Capital, IT Sector, Value of Firms, Value Added Intellectual Co- Efficient (VAIC)JEL Classification Code: 034, E24, J24, G32


 
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How to Cite this Article
Pubmed Style

VADIVEL THANIKACHALAM, MURUGESAN SELVAM, GEETHA SUBRAMANIAM and BALASUNDRAM MANIAM. THE NEXUS BETWEEN INTELLECTUAL CAPITAL AND VALUE OF THE FIRMS: A STUDY ON BSE S&P IT FIRMS IN INDIA . JCR. 2019; 6(5): 174-180. doi:10.22159/jcr.06.05.30


Web Style

VADIVEL THANIKACHALAM, MURUGESAN SELVAM, GEETHA SUBRAMANIAM and BALASUNDRAM MANIAM. THE NEXUS BETWEEN INTELLECTUAL CAPITAL AND VALUE OF THE FIRMS: A STUDY ON BSE S&P IT FIRMS IN INDIA . http://www.jcreview.com/?mno=302645142 [Access: May 30, 2021]. doi:10.22159/jcr.06.05.30


AMA (American Medical Association) Style

VADIVEL THANIKACHALAM, MURUGESAN SELVAM, GEETHA SUBRAMANIAM and BALASUNDRAM MANIAM. THE NEXUS BETWEEN INTELLECTUAL CAPITAL AND VALUE OF THE FIRMS: A STUDY ON BSE S&P IT FIRMS IN INDIA . JCR. 2019; 6(5): 174-180. doi:10.22159/jcr.06.05.30



Vancouver/ICMJE Style

VADIVEL THANIKACHALAM, MURUGESAN SELVAM, GEETHA SUBRAMANIAM and BALASUNDRAM MANIAM. THE NEXUS BETWEEN INTELLECTUAL CAPITAL AND VALUE OF THE FIRMS: A STUDY ON BSE S&P IT FIRMS IN INDIA . JCR. (2019), [cited May 30, 2021]; 6(5): 174-180. doi:10.22159/jcr.06.05.30



Harvard Style

VADIVEL THANIKACHALAM, MURUGESAN SELVAM, GEETHA SUBRAMANIAM and BALASUNDRAM MANIAM (2019) THE NEXUS BETWEEN INTELLECTUAL CAPITAL AND VALUE OF THE FIRMS: A STUDY ON BSE S&P IT FIRMS IN INDIA . JCR, 6 (5), 174-180. doi:10.22159/jcr.06.05.30



Turabian Style

VADIVEL THANIKACHALAM, MURUGESAN SELVAM, GEETHA SUBRAMANIAM and BALASUNDRAM MANIAM. 2019. THE NEXUS BETWEEN INTELLECTUAL CAPITAL AND VALUE OF THE FIRMS: A STUDY ON BSE S&P IT FIRMS IN INDIA . Journal of Critical Reviews, 6 (5), 174-180. doi:10.22159/jcr.06.05.30



Chicago Style

VADIVEL THANIKACHALAM, MURUGESAN SELVAM, GEETHA SUBRAMANIAM and BALASUNDRAM MANIAM. "THE NEXUS BETWEEN INTELLECTUAL CAPITAL AND VALUE OF THE FIRMS: A STUDY ON BSE S&P IT FIRMS IN INDIA ." Journal of Critical Reviews 6 (2019), 174-180. doi:10.22159/jcr.06.05.30



MLA (The Modern Language Association) Style

VADIVEL THANIKACHALAM, MURUGESAN SELVAM, GEETHA SUBRAMANIAM and BALASUNDRAM MANIAM. "THE NEXUS BETWEEN INTELLECTUAL CAPITAL AND VALUE OF THE FIRMS: A STUDY ON BSE S&P IT FIRMS IN INDIA ." Journal of Critical Reviews 6.5 (2019), 174-180. Print. doi:10.22159/jcr.06.05.30



APA (American Psychological Association) Style

VADIVEL THANIKACHALAM, MURUGESAN SELVAM, GEETHA SUBRAMANIAM and BALASUNDRAM MANIAM (2019) THE NEXUS BETWEEN INTELLECTUAL CAPITAL AND VALUE OF THE FIRMS: A STUDY ON BSE S&P IT FIRMS IN INDIA . Journal of Critical Reviews, 6 (5), 174-180. doi:10.22159/jcr.06.05.30