What is it about?

The work is about Intellectual Capital measurement and firms' financial performance.

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Why is it important?

In the knowledge economy context, firms' financial performance largely depends on the management of the components of Intellectual Capital. This paper brings out this reality through empirical study. The work is one of the maiden attempts in the Indian Banking industry context. This study is comparable with other studies conducted in the context of other countries/sectors. Applied easy to understand methodology of measuring IC of firms. It is 'simple to understand paper'.

Perspectives

A long standing requirement of measuring impact of HR management in an enterprise was taken care of by Pulic when he developed a model named VAIC. It offers a very simple method of measuring IC. We are among the fore-runners in this country who applied this methodology in the Indian context. This was subsequently followed by other authors in India and abroad.

Dr SANTANU KUMAR GHOSH
THE UNIVERSITY OF BURDWAN

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This page is a summary of: Intellectual capital and financial performance of Indian banks, Journal of Intellectual Capital, October 2012, Emerald,
DOI: 10.1108/14691931211276115.
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