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Narwal, Karam Pal
- The Impact of Intellectual Capital on the Indian Real Estate Sector Profitability and Productivity
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Authors
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1 Haryana School of Business, Guru Jambheshwar University of Science and Technology, Hisar, Haryana, IN
1 Haryana School of Business, Guru Jambheshwar University of Science and Technology, Hisar, Haryana, IN
Source
Journal of Commerce and Accounting Research, Vol 6, No 1 (2017), Pagination: 45-53Abstract
To meet the global competition, the general concentration of Indian corporate is on physical and intellectual capital. The intellectual capital resources keep on changing the effect on the company's performance. The organisations that expect most recent change and rebuild their intangible resource base may increase additional competitive advantage in the economy. There is no doubt that booming companies across all industry sectors are utilising intellectual capital to gain economic advantage. The objective of this paper is to examine the IC and its components, known as human capital, structural capital, and customer capital, and their interrelationship with the performance of the Indian real estate sector to illuminate whether value created by tangible intensive firms can be evaluated better utilizing by IC for the time of 2005 to 2015. VAICTM developed by Ante Pulic (1998) is used as a methodology. Pearson Correlation and OLS regression are used to find relationships between variables that are explaining value creation activity. The finding of this study reveals that value added intellectual coefficient indicated a positive and significant association with the profitability of the Indian real estate sector.Keywords
Intellectual Capital, Real Estate, Capital, Firms Value; JEL Codes: O34, R30, E22, G31.
References
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- Working Capital Management Impact on Corporate Profitability Relation with Corporate Governance:Evidence from Indian Manufacturing Sector
Abstract Views :386 |
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Authors
Affiliations
1 Haryana School of Business, Guru Jambheshwar University of Science & Technology, Hisar, Haryana, IN
1 Haryana School of Business, Guru Jambheshwar University of Science & Technology, Hisar, Haryana, IN
Source
Journal of Commerce and Accounting Research, Vol 7, No 3 (2018), Pagination: 8-12Abstract
The present study shows that the impact of corporate governance and working capital management on the corporate profitability of Indian manufacturing companies. A sample of 50 manufacturing companies for a period of 6 year has been examined (from 2010-11 to 2015-16). The corporate governance has been measured by CEO duality, board committee, board size, non executive directors, board meeting, audit committee members and directors remuneration. The working capital management has been measured by inventory, accounts receivable period, accounts payable period and cash holding. The profitability has been measured by the profit after tax. The correlation matrix and regression model has been used in study for analysis purpose. The finding of study shows that the corporate governance and working capital management may be helpful in improvement of corporate profitability. The findings of study may be helpful for managers, investors and stakeholders.Keywords
Corporate Governance, Working Capital, Profitability, Board Size, Director’s Remuneration.References
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