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Impact of Intellectual Capital on the Financial Performance of Finance Sector listed Companies in Sri Lanka

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dc.contributor.author Jayawickrama, A.P.D.S.N.
dc.contributor.author Lakshan, A.M.I.
dc.date.accessioned 2019-01-23T05:17:47Z
dc.date.available 2019-01-23T05:17:47Z
dc.date.issued 2018
dc.identifier.citation Jayawickrama, A.P.D.S.N. and Lakshan, A.M.I. (2018). Impact of Intellectual Capital on the Financial Performance of Finance Sector listed Companies in Sri Lanka. 4th International Conference for Accounting Researchers and Educators, Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka. p19 en_US
dc.identifier.uri http://repository.kln.ac.lk/handle/123456789/19629
dc.description.abstract Propagation in the gap between companies’ market value and their book value has resulted in numerous investigations into identifying the factors that influence the market value. Intellectual Capital primarily drives wealth and growth in today’s economy. The rise of new economy has highlighted the fact that the value created depends far less on their physical assets than on their intangible ones. The specific objective of this research is to identify the relationship between firms’ intellectual capital and firms’ financial performance. This study uses Value Added Intellectual Capital model (VAIC) in determining intellectual capital and its three major components: Human Capital Efficiency (HCE); Structural capital efficiency (SCE); and Capital Employed Efficiency (CEE). Financial performance measure Return on Assets (ROA) uses as the dependent variable of the study. The data collection is based on annual reports for the years 2013 – 2017 of 25 listed finance companies at the Colombo stock exchange. Multiple linear Regression analysis is used to study the impact of IC on financial performance using E-views package. Empirical results indicate a significant influence of intellectual capital on the financial performance (ROA) of the finance sector listed companies in Sri Lanka. The findings conclude that intellectual capital is crucial in achieving organizations’ financial performance and more emphasis should be placed on the intellectual capital en_US
dc.language.iso en en_US
dc.publisher 4th International Conference for Accounting Researchers and Educators, Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka en_US
dc.subject Value Added Intellectual Capital (VAIC) en_US
dc.subject Return on Asset (ROA) en_US
dc.subject Human Capital Efficiency (HCE) en_US
dc.subject Structural Capital Efficiency (SCE) en_US
dc.subject Capital Employed Efficiency (CEE) en_US
dc.title Impact of Intellectual Capital on the Financial Performance of Finance Sector listed Companies in Sri Lanka en_US
dc.type Article en_US


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