Academy of Accounting and Financial Studies Journal (Print ISSN: 1096-3685; Online ISSN: 1528-2635)

Abstract

Intellectual Capital Efficiency and Financial Performance of S&P Bse Power Index Firms

Author(s): Vadivel Thanikachalam, Murugesan Selvam, Balasundram Maniam

The examination of the effect of intellectual capital efficiency on the financial performance S&P BSE Power Index firms in India has not been paid due attention in the current research. Hence, an attempt has been made in this study to examine the contribution of intellectual capital efficiency to the financial performance across 14 sample Indian companies. Correlation and regression techniques were employed for the analysis of this study. The empirical results strongly confirmed that the intellectual capital efficiency reported a positive contribution to the financial performance of sample companies. Further, the power sector did record the highest intellectual capital efficiency during the study period.

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