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Intellectual capital and financial performance nexus in Indian hospitality sector: a panel data analysis

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  • Sushila Soriya
  • Pushpender Kadian

Abstract

The present study empirically examines the effects of Intellectual Capital (IC) components on business performance indicators of Indian hospitality sector. Further, it explores the role of interactions among IC components to enhanced corporate performance. The study adopted the Modified Value-Added Intellectual Coefficient (MVAIC) model to measure IC and multiple regressions models to analyse the panel data, using a sample of top 50 Indian hotels. The findings demonstrated that the most important and statistically significant variables are human capital efficiency, capital employed efficiency and interaction between human and structural capital efficiencies which positively influence the hotel's performance, measured through profitability and productivity indicators. The findings also reveal IC as strategic source of enhanced corporate performance. Thus, it may assist the management, stakeholders, policymakers and government in developing economies like India to enhance and utilise their IC sources effectively and efficiently, particularly in hospitality sector.

Suggested Citation

  • Sushila Soriya & Pushpender Kadian, 2025. "Intellectual capital and financial performance nexus in Indian hospitality sector: a panel data analysis," International Journal of Diplomacy and Economy, Inderscience Enterprises Ltd, vol. 11(1), pages 5-28.
    • Handle: RePEc:ids:ijdipe:v:11:y:2025:i:1:p:5-28
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