出版社：International Institute for Science, Technology Education
摘要：This paper assesses intellectual capital (IC) efficiency of Bangladeshi apparel firms and its impact on market performance from 2011 to 2016 with secondary data obtained from annual reports. Bangladesh is synonymous with its apparel industry export and low cost labor, which has huge potential of developing intellectual capital through introduction of modern technology, proper working environment, improved organizational structure and human resource training. The existing efficiency status of the industry was examined through the Value Added Intellectual Coefficient (VAIC) rankings. The IC efficiency of Human Capital (HC) and Structural Capital (SC) along with physical capital has been analyzed for their influence on market performance with Market to Book ratio (M/B) applying multiple regression technique. The study found human capital playing a major role in creating firm’s value, with physical capital having major influence on the firm's perceived market outcome.
