Print ISSN: 2204-1990

Online ISSN: 1323-6903

Keywords : capital


On the Issue of Effective Modeling of The Investment Portfolio of Insurance Companies

N.M. BABAYEVA

Journal of Contemporary Issues in Business and Government, 2021, Volume 27, Issue 3, Pages 2124-2128
DOI: 10.47750/cibg.2021.27.03.262

The correct formation of the investment portfolio plays an important role in increasing the efficiency of investment activities of insurance companies. The article discusses investment models developed by foreign by scientists in the formation of the investment portfolio of financial organizations, including insurance companies, and issues of their optimization.

Impact of Intellectual Capital on Firm Performance in Indian It Companies

MR. SHANEEB P; DR.M. SUMATHY

Journal of Contemporary Issues in Business and Government, 2021, Volume 27, Issue 2, Pages 4335-4340
DOI: 10.47750/cibg.2021.27.02.459

The relationship of intellectual capital and firm performance have shown mixed results that lead more attention among the research scholars in global. This study focus on the relationship between intellectual capital and financial performance of IT companies in India by using value-added intellectual capital coefficient (VAICTM) model. The researcher selected sample of 88 IT companies on the basis of market capitalization and compiled data of this company from audited annual reports during the period of 2009-2018. Accordingly, the multiple regression results show that both VAIC and components of VAIC (except CEE) significantly predicted the financial performance of Indian IT companies. Besides, structural capital efficiency was found strong significant predator of ROA (.299) and human capital efficiency for sales growth (.594). Thus, Indian IT companies advised to give more attention of investment in employees and management structure and policies to increase their financial performance.