Do intellectual capital efficiency and institutional quality influence a firm’s capital structure? Evidence from India

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dc.contributor.authorMohamed Habib, Ahmed
dc.contributor.authorDalwai, Tamanna
dc.contributor.authorChugh, Gaitri
dc.contributor.authorShafiya Mohammadi, Syeeda
dc.date.accessioned2026-04-14T19:04:45Z
dc.date.issued2025-12-01
dc.description.abstractPurpose: This research explores the influence of intellectual capital (IC) efficiency (ICE) and institutional quality (IQ) on a firm’s capital structure (CS) in Indian firms. Design/methodology/approach: The analysis was conducted on a sample of Indian companies from 2015 to 2019. Data were collected from the S&P database, and regression and additional analyses were performed to achieve the objectives of this research. Findings: The findings show a significant positive effect of ICE on a firm’s CS from debt (CSD) and an insignificant positive effect of IQ on CSD and CS from equity (CSE). The findings also indicate that human-capital efficiency (HCE) and capital-employed efficiency (CEE) are the main IC sub-dimensions influencing a firm’s CS, compared to the structural-capital efficiency (SCE) dimension. Practical implications: The results of this study have several practical implications, as they examine the influence of ICE and IQ on CS as potential determinants, which could help business leaders adopt optimal CS strategies. Originality/value: The results of this study offer several novel contributions to the existing literature on CS by examining unexplored factors, such as ICE as a knowledge management strategy, ICE sub-dimensions, and IQ in the context of CS.
dc.formatapplication/pdf
dc.identifier.citationMohamed Habib, A., Dalwai, T., Chugh, G., & Shafiya Mohammadi, S. (2025). Do intellectual capital efficiency and institutional quality influence a firm’s capital structure? Evidence from India. Journal of Economics, Finance and Administrative Science, 30(60), 318–336. Retrieved from https://revistas.esan.edu.pe/index.php/jefas/article/view/895
dc.identifier.doihttps://doi.org/10.1108/JEFAS-02-2023-0039
dc.identifier.urihttps://hdl.handle.net/20.500.12640/4938
dc.languageInglés
dc.language.isoeng
dc.publisherUniversidad ESAN
dc.publisher.countryPE
dc.relation.ispartofurn:issn:2218-0648
dc.rightshttps://purl.org/coar/access_right/c_abf2
dc.rightsAttribution 4.0 Internationalen
dc.rights.urihttp://creativecommons.org/licenses/by/4.0/
dc.subjectIntellectual capitalen_EN
dc.subjectInstitutional qualityen_EN
dc.subjectGovernanceen_EN
dc.subjectCapital structureen_EN
dc.subjectCapital managementen_EN
dc.subjectFinanceen_EN
dc.subjectCapital intelectuales_ES
dc.subjectCalidad institucionales_ES
dc.subjectGobernanzaes_ES
dc.subjectEstructura de capitales_ES
dc.subjectGestión de capitales_ES
dc.subjectFinanzases_ES
dc.subject.ocdehttps://purl.org/pe-repo/ocde/ford#5.02.04
dc.titleDo intellectual capital efficiency and institutional quality influence a firm’s capital structure? Evidence from India
dc.typehttps://purl.org/coar/resource_type/c_6501
dc.type.otherArtículo
dc.type.versionhttp://purl.org/coar/version/c_970fb48d4fbd8a85
local.acceso.esanAcceso abierto
oaire.citation.endPage336
oaire.citation.issue60
oaire.citation.startPage318
oaire.citation.titleJournal of Economics, Finance and Administrative Science
oaire.citation.volume30

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JEFAS Vol. 30 Nº 60 (2025)