... executives of pharmaceutical firms in Iran. Originality/value This is an initial and pioneering study to evaluate the IC and its relationship with the traditional measures of corporate performance in the Iranian pharmaceutical industry. The present study provides a new aspect of performance measurement...

... for the first time in pharmaceutical companies in India. It proposes inclusion of fourth category i.e. sector‐specific items in existing models of ICD. © Emerald Group Publishing Limited 2011 Intellectual capital Disclosure India Pharmaceuticals industry Asset valuation Intangible assets...

..., professional knowledge and skill, good relationships, and technological capacities, which when applied will give organizations competitive advantage. Intellectual capital Profit Productivity rate India Pharmaceuticals industry Knowledge and information are prime resources in today's...

... valuation. Design/methodology/approach Value added by IC (VAIC™) for top 25 firms in the drug and pharmaceutical industry in India, for a ten‐year period from 1996 to 2006 is estimated. The evaluation is done on the basis of the ranking obtained by each firm in the VAIC index estimated. The analysis...

... intangible assets and performance (Table III). In case no intangibles or goodwill are mentioned on the balance sheet, these items are assumed to be absent. © Emerald Group Publishing Limited 2006 Intangible assets Intellectual capital Pharmaceuticals industry Annual reports Goodwill...