期刊名称：International Journal of Business and Management
印刷版ISSN：1833-3850
电子版ISSN：1833-8119
出版年度：2008
卷号：3
期号：10
页码：45
DOI：10.5539/ijbm.v3n10p45
出版社：Canadian Center of Science and Education
摘要：Performance of Intellectual Capital (IC) in an enterprise is becoming a critical success factor. The paper measures, evaluates and ranks the IC performance of the second largest stock exchange of Pakistan, the Lahore Stock Exchange index companies (LSE-25). It uses popular IC model, Value Added Intellectual Coefficient (VAICTM) developed by Ante Pulic in 1998. Six-year data of LSE-25 was obtained from audited financial reports to calculate human capital, structural capital and capital employed efficiency of companies related to different industrial sectors. Findings indicate that oil & gas, chemical and cement sectors show top performance; banking sector shows average performance; and public sector companies show least performance. The study is a pioneering attempt to measure the IC performance in Pakistan using cross sectional data.
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