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Unraveling the Dynamics of Intellectual Capital, Firm Performance, and the Influential Moderators—BIG4 Auditors and Group Affiliation

International journal of financial studies, 2024-03, Vol.12 (1), p.29 [Peer Reviewed Journal]

COPYRIGHT 2024 MDPI AG ;2024 by the authors. Licensee MDPI, Basel, Switzerland. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license (https://creativecommons.org/licenses/by/4.0/). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2227-7072 ;EISSN: 2227-7072 ;DOI: 10.3390/ijfs12010029

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  • Title:
    Unraveling the Dynamics of Intellectual Capital, Firm Performance, and the Influential Moderators—BIG4 Auditors and Group Affiliation
  • Author: Mohapatra, Swati ; Pattanayak, Jamini Kanta
  • Subjects: Accounting ; Annual reports ; Audit quality ; Auditors ; BIG4 auditors ; Competition ; Consolidated financial statements ; Emerging markets ; Financial statements ; firm performance ; group affiliation ; Intangible assets ; Intellectual capital ; International Financial Reporting Standards ; Investments ; moderated moderation ; Profits ; Stakeholders ; Value creation
  • Is Part Of: International journal of financial studies, 2024-03, Vol.12 (1), p.29
  • Description: The importance of intellectual capital (IC) in past decades unfolds several dimensions of firm performance (FP). Still, the contradictory and inconclusive relationship between IC and FP in the literature motivates the researchers to explore further and understand the empirical connection using both linear and curvilinear approaches. Using the fixed-effect panel regression models on a sample of 795 non-financial firms of India from the financial years 2004–2005 to 2020–2021, this study reveals that, undoubtedly, the IC enhances the FP up to a certain threshold, and with any marginal investment, IC reduces the FP by forming the inverted U-shaped curve. Interestingly, the presence of BIG4 auditors in Indian firms helps to increase the FP with the help of IC, even for the group-affiliated firms. Thus, this study aligns with both value creation and cost concern perspectives and implies that management and regulatory bodies may adopt a balanced approach while enhancing the FP through IC, as the result suggests that investment in IC will not endlessly improve the FP in the Indian context.
  • Publisher: Basel: MDPI AG
  • Language: English
  • Identifier: ISSN: 2227-7072
    EISSN: 2227-7072
    DOI: 10.3390/ijfs12010029
  • Source: ProQuest Databases
    ROAD: Directory of Open Access Scholarly Resources
    DOAJ Directory of Open Access Journals
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