Main Article Content

Abstract

The purpose of this study is to investigate the impact of intellectual capital on financial performance and profitability of selected companies in India. In total 5 companies were selected as the sample. The study made use of secondary data sourced from annual reports and financial statements of these companies from audited and reliable sources like company websites and Y charts. The study reveals that value added intellectual capital and its components have a significant association with the company’s financial performance and profitability. The study therefore recommends, inter alia, to the management of the company to endeavor to provide adequate information and a supportive work environment and development programs that will automatically increase the efficiency and productivity of the labour. The study will be very beneficial to the different policy makers by considering the importance of intellectual capital in evaluate the financial performance of the company. However, among the main limitations, this study does not cover other sectors such as the service sector in the same region

Article Details