...Sriranga Vishnu; Vijay Kumar Gupta Purpose – The purpose of this paper is to study the relationship between intellectual capital (IC) and performance of pharmaceutical firms in India. The secondary objective is to propose and test modified models of Value Added Intellectual Coefficient (VAIC™...

.../methodology/approach The authors use three individual components of value added intellectual coefficient (VAIC™) as the input variables, and Tobin's Q and return on equity (ROE) as the output variables. Findings Examining a sample of 25 companies, findings of this study show that companies listed...

... database and Annual reports, especially the profit and loss accounts and balance sheets of the banks for the relevant years have been used to obtain the data. Value added intellectual coefficient (VAIC™) method is applied for measuring the value based performance of banks. Return on assets (ROA) and return...