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Original Research

THE ROLE OF INTELLECTUAL CAPITAL ON THE SELECTED TRANSPORT AND LOGISTICS COMPANIES OF INDIA

GAYATHRI V 1, and Dr. K. MALARVIZHI 2.

Vol 17, No 10 ( 2022 )   |  DOI: 10.5281/zenodo.7287410   |   Author Affiliation: Ph.D Research Scholar, Hindustan College of Arts & Science, Chennai 1; Research Supervisor & Dean School of Business Studies, Hindustan College of Arts & Science, Chennai 2.   |   Licensing: CC 4.0   |   Pg no: 2015-2026   |   To cite: GAYATHRI V, and Dr. K. MALARVIZHI. (2022). THE ROLE OF INTELLECTUAL CAPITAL ON THE SELECTED TRANSPORT AND LOGISTICS COMPANIES OF INDIA. 17(10), 2015–2026. https://doi.org/10.5281/zenodo.7287410   |   Published on: 31-10-2022

Abstract

The study aims to assess the intellectual capital of a sample of Indian transport and logistics enterprises while also examining how this intellectual capital affects their financial performance. In order to determine the value addition from this Intellectual capital for these enterprises, this study analysed secondary data from a variety of sources, including the annual reports of these corporations and from websites like money control. Value Added Intellectual Coefficient, or VAIC, is the basis for measuring intellectual capital. Profitability, Turnover, and Market valuation were the three categories used to categorise the firms' financial performance. The profitability of a company is highlighted by its operating ratio, the turnover of its fixed assets is highlighted by its fixed asset turnover ratio, and the market valuation of the company was shown by its market to book value ratio. Data analysis was done using the Panel Data Regression to examine the effect of Intellectual Capital and its components on these organisations' financial performance. To assess if a Fixed Effect or Random Effect test was required for the inquiry, the Hausmen Test was used. The performance of Intellectual capital within the chosen firms was also examined using the One Way ANOVA to see whether there were any differences. The findings of all these studies show that profitability has a positive and considerable impact on a company's intellectual capital, but only a small and positive impact on turnover and market value. The results of the One Way ANOVA test also showed that there was a significant difference in how well the firms' intellectual capital performed.


Keywords

Intellectual Capital, Transport and logistics