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Intellectual capital performance and its impact on ...
Intellectual capital performance and its impact on financial returns of companies: An empirical study from insurance sector of Pakistan Wasim ul Rehman1*, Muhammad Ilyas2 and Hafeez ur Rehman3 1
Hailey College of Commerce, University of the Punjab, Quaid-e-Azam Campus Lahore, Pakistan. 2 Department of Economics, Superior University, Lahore Pakistan. 3 Department of Economics, University of the Punjab Lahore. Accepted 25 July, 2011
The purpose of this paper is to examine the performance of intellectual capital (IC) of insurance sector of Pakistan for year 2009. The aim of this paper is also to explore various determinants of IC and its impact on financial performance of insurance sector of Pakistan. The performance of IC is measured by Valued Added Intellectual Coefficient (VAIC™) model which is employed by Pulic in its different studies. VAIC™ is a well-known methodology which is used by many researchers in lot of countries. To measure the IC performance of insurance sector and its effect of various constituents on financial performance across sectional data was obtained from 21 (KSE) listed life and non insurance companies. The audited financial data was obtained from Insurance Association of Pakistan (IAP) year book 2009-2010. The VAIC™ methodology was tested both life and non-life insurance companies to measure the IC performance. The empirical results revealed that human capital efficiency (HCE) plays a significant role in IC performance of both life and non life insurance sector of Pakistan. The firm having more efficient people means having better performance of IC. Where as a significant and positive relationship was measured between value added (VA) creation at (P
