期刊名称：Academy of Accounting and Financial Studies Journal
印刷版ISSN：1096-3685
出版年度：2018
卷号：22
期号：2
页码：1-10
语种：English
出版社：The DreamCatchers Group, LLC
摘要：With the development of knowledge economy, the influence of intellectual capital on firm financial performance is more and more important. Generally, the firms do business and develop needing intellectual capital and knowledge innovation ability. Pulic (2000) put forward that VAICTM (Value Added Intellectual Coefficient) depended on calculating a financial index to intellectual capital components, finding the relationship between the intellectual capital and firms value. Most researchers analysed the impact of the intellectual capital on firm financial performance, but few of them analysed the impact of the R&D and knowledge rights on firm financial performance from the intellectual capital. This paper using the model of VAICTM and the demonstration example of the IT listed companies in BSE Ltd. (Bombay Stock Exchange), analyses the influence of the technological capital of the R&D fee and knowledge rights on firm financial performance from the intellectual capital..
关键词：Intellectual Capital;Technological Capital;Regression Analysis;Analysis of Variance;Sample;firm Financial Performance
