This paper proposes to measure the efficiency of intellectual capital performance of public sector banks and private sectors banks in India, using the Modified Value Added Intellectual Coefficient (Ihyaul Ulum, 2017). The data were drawn from 20 biggest market capitalization banks, each ten from public and private sector listed in the National Stock Exchange of India Limited. It is an empirical study, which used SPSS for the data analysis. The results of this study indicated that all the sample banks administered an average value, for each one INR invested on intangible assets held by it (Neha Smriti and Niladri Das, 2018). It means that MVAIC could be used to predict the future of intellectual capital performance. The results could extend the understanding of the role of intellectual capital, in creating corporate value and building sustainable advantages, for companies in emerging economies
Volume 12 | 06-Special Issue
Pages: 205-211
DOI: 10.5373/JARDCS/V12SP6/SP20201024