The Impact of Intellectual Capital on Financial Performance: A Study of Sri Lankan Financial Institution
نویسندگان
چکیده
Intellectual Capital is essential in every economical activity. The aim of this study how intellectual capital impact on financial performance Sri Lankan institution. To achieve objective research banking institution has been selected from Colombo Stock Exchange directory for the period 2016 to 2020. Random sampling technique were used analysis data. MVIAC model measurement independent variable study. This a composite sum two indicators these are Employed Efficiency (CEE) - indicator VA efficiency employed and (ICE) – value-added ofcompany’s base. composed (a) Human (HCE) human capital; (b) Structural (SCE) structural (c) Rational (RCE). Finding represent that significant institution, specially industry. SCE CEE negative while RCE positively performance.
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ژورنال
عنوان ژورنال: International journal of multidisciplinary research and analysis
سال: 2021
ISSN: ['2643-9840', '2643-9875']
DOI: https://doi.org/10.47191/ijmra/v4-i9-21