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首页> 外文期刊>Journal of Intellectual Capital >Intellectual capital efficiency and organisational performance In the context of the pharmaceutical industry in Bangladesh
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Intellectual capital efficiency and organisational performance In the context of the pharmaceutical industry in Bangladesh

机译：孟加拉国制药行业背景下的智力资本效率和组织绩效

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Purpose The purpose of this paper is to, the first of its kind, investigate the relationship between the intellectual capital efficiency and organisational performance of the pharmaceutical sector in Bangladesh, an emerging economy that enjoys Trade-Related Aspects of Intellectual Property Rights (TRIPS) relaxation. Design/methodology/approach The study used hand-picked data from annual reports for five years. The relationship between efficient use of intellectual capital and corporate performance was examined through the practical use of human capital, structural capital and capital employed. Multiple regressions were used to assess their impact on financial performance - specifically, return on assets, return on equity, asset turnover and market-to-book value. Findings Value-added intellectual coefficient components (i.e. human capital, structural capital and capital employed) significantly explained asset turnover and return on assets but failed to predict the return on equity outcome. Additionally, asset turnover was negatively influenced by structural capital and positively influenced by capital employed. The return on assets was mostly affected by variation in human capital. Intellectual capital did not predict market-to-book value or investment decisions. Practical implications - This paper provides useful resources for evaluating the financial performance and value creation of companies in emerging economies that enjoy TRIPS exemptions; this research could also be extended using cross-industry comparisons. The findings have theoretical and practical implications, particularly for the pharmaceutical industry in emerging economy contexts, and for managers globally. Originality/value This study is among only a few that have reported on the relationship between intellectual capital efficiency and value creation in emerging economy contexts.
机译：目的本文的目的是，首先，调查孟加拉国制药部门智力资本效率和组织绩效的关系，这是一个享有知识产权（旅行）放松的贸易相关方面的新兴经济。设计/方法/方法研究使用年度报告中的手工采摘数据五年。通过雇用人力资本，结构资本和资本的实际应用，研究了有效利用知识资本和企业绩效之间的关系。多元回归用于评估其对财务绩效的影响 - 具体而言，资产回报，股权返回，资产营业额和市场对账面价值。调查结果增值智力系数分量（即人力资本，结构资本和资本）大大解释了资产营业额和资产回报，但未能预测股权结果的回报。此外，资产营业额受到结构资本的负面影响，并受雇于资本的积极影响。资产回报主要受人力资本变异的影响。智力资本没有预测市场到账面价值或投资决策。实际意义 - 本文提供了用于评估享受旅行豁免的新兴经济体中公司的财务绩效和价值的有用资源;也可以使用跨行业比较来扩展该研究。结果具有理论和实践影响，特别是在新兴经济环境中的制药行业以及全球管理人员。本研究的原创性/价值仅在新兴经济环境中报告了智力资本效率与价值创造之间的关系之一。

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