The purpose of this paper is to estimate the intellectual capital coefficient of the firms under study and to study the relationship, if any between intellectual capital and intellectual capital and its constituents. In this empirical paper, analytical research design has been used. Pulic's VAIC (modified) has been used to estimate the intellectual capital of BSE S&P 500 listed firms from [2007][2008][2009][2010][2011][2012][2013][2014][2015][2016]. The data has been collected from CMIE and collected data has been analyzed using Pearson correlation and linear multiple regression analysis using CMIE PROWESS. Findings show that almost all firms under study have a good VAIC score means above 4 and the top VAIC scorer firms were mainly from refinery, metal, cement, steel, tobacco. Correlation analysis and Linear multiple regression analysis show that M/B ratio has a significant relationship with VACA, VAHU, Research and Development (Innovation capital) and Advertisement expenses (customer capital). Year-wise results depicts that value of adjusted R 2 is increasing, in 2007 it was just .164 and in the year 2016 it is .607 which infers that VAIC's role is improving in measuring the market value of firms under study. Year wise analysis shows that adjusted R 2 is improving, so findings may serve as significant input for the firms to use intellectual capital as the main factor for improving the market value of firms. This paper will definitely contribute to the existing literature.
Purpose: This paper intends to contemplate the evolution and growth of green intellectual capital over the period 2008 to 2022, consequences of green intellectual capital, its sectoral classification, current trends and future scope of research.Design/Methodology/Approach: For a better understanding of this concept, a systematically arranged review was performed following PRISMA framework. For this, data has been extracted from Scopus and Web of Science databases. Collected data were confined on the basis of inclusion and exclusion criteria. The paper was sectioned into two types of analysis: bibliometric analysis and content analysis.Findings: Results highlighted that green intellectual capital has important meanings in influencing organisational performance, namely economic, social and financial performance. Findings also deduced that researchers were mainly focused on the manufacturing sector.Practical implications: This study will provide useful insights to researchers, practitioners, managers and policymakers. Findings suggest intangible resource-green intellectual capital should be managed efficaciously which will provide competitive benefits and also contribute to undertakings’ financial, social and environmental performance.Originality/value: The existing literature needs to be apprehended and streamlined for enabling synergy in deciphering its explicit outcomes. Also, there are only a few studies focusing on this construct and on its systematic literature review.
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