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文章基本信息

  • 标题:Intellectual Capital Efficiency: Evidence from Bangladesh
  • 本地全文:下载
  • 作者:Sheehan Rahman ; Jashim Uddin Ahmed
  • 期刊名称:Advances in Management and Applied Economics
  • 印刷版ISSN:1792-7544
  • 电子版ISSN:1792-7552
  • 出版年度:2012
  • 卷号:2
  • 期号:2
  • 出版社:Scienpress Ltd
  • 摘要:

    The study investigates associations, first, between a firm’s intellectual capital and market value, and second, between a firm’s intellectual capital and financial performance in the context of Bangladeshi companies selected from three different industries - banking, textiles, and pharmaceuticals. This was investigated through applying Ante Pulic’s (1998) framework of Value Added Intellectual Coefficient (VAIC). Most of the previous analyses on intellectual capital focused only one industry, although Pulic informed that VAIC is a standardized measure that could be applied over a range of companies of different sizes, taken from different sectors and across different countries. Findings from this study should assist to determine if Bangladeshi firms appear to continue relying on traditional resources for wealth creation, or if they are shifting towards a greater reliance on intellectual capital factors of production in determining profitability and market valuation.

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