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Intellectual capital and financial performance of Sri Lankan Listed manufacturing companies

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dc.contributor.author Thusintha, M.
dc.date.accessioned 2021-04-20T08:14:28Z
dc.date.accessioned 2022-07-07T08:44:20Z
dc.date.available 2021-04-20T08:14:28Z
dc.date.available 2022-07-07T08:44:20Z
dc.date.issued 2020
dc.identifier.issn 2478-1126
dc.identifier.uri http://repo.lib.jfn.ac.lk/ujrr/handle/123456789/2577
dc.description.abstract Intellectual capital is recognized as a strategic asset which gives competitive advantages by driving organizations for superior performance in the modern-day knowledge-based economies. This study analyzes the impact of Intellectual Capital on the financial performance of Sri Lankan listed manufacturing companies. This study was based on twenty-four listed manufacturing firms at the Colombo Stock Exchange, and the data is sourced from the annual report over the period 2015 to 2019. The collected data was analyzed using Value Added of Intellectual Capital Coefficients proposed by Pulic (2004) to measure intellectual capital efficiency. The impact of intellectual capital is measured by Human Capital, Structural Capital and Relational Capital whereas; Return measures financial performance on Assets and Return on Equity. Multiple regression, correlation analysis was employed to arrive at the finding of the study using STATA. Intellectual capital components have a significant and positive impact on financial performance indexes, as characterized by the finding reveal ROA and ROE. However, Relational Capital does not significantly impact on the ROA. This paper suggests that investing in human, structural and relational capital as at most importance to increase manufacturing firms’ performance.. en_US
dc.language.iso en en_US
dc.publisher University of Jaffna en_US
dc.subject financial performance en_US
dc.subject intellectual capital en_US
dc.subject manufacturing firms en_US
dc.subject value-added en_US
dc.title Intellectual capital and financial performance of Sri Lankan Listed manufacturing companies en_US
dc.type Article en_US


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