Articles liés à INTANGIBLE ASSETS IN INDIAN PHARMACEUTICALS: DISCLOSURE...

INTANGIBLE ASSETS IN INDIAN PHARMACEUTICALS: DISCLOSURE PRACTICES AND IMPACT ON VALUE CREATION - Couverture souple

Yakaiah, Gugulothu

 
9786208447885: INTANGIBLE ASSETS IN INDIAN PHARMACEUTICALS: DISCLOSURE PRACTICES AND IMPACT ON VALUE CREATION
Couverture souple
ISBN 10 : 6208447887 ISBN 13 : 9786208447885
Editeur : LAP LAMBERT Academic Publishing, 2025

Synopsis

This study analyzed intangible asset (IA) disclosure, trends, and value creation impact in ten Nifty Pharma companies (2015-21). Piramal Enterprises Ltd. led in both mandatory and voluntary disclosures. While most companies showed increasing IA values, their impact on value creation varied. Aurobindo Pharma and Glenmark showed significant IA impact on ROE, ROIC, Tobin's Q, and PB ratio, while Cadila, Divi's, and Dr. Reddy's saw impact on EVA. However, IA had no significant impact on firm value for Biocon, Cipla, Lupin, Piramal, and Sun Pharma in these specific metrics. Overall, IA significantly impacted profitability (ROA, ROE, ROIC, PAT) and firm value (Tobin's Q). Suggestions include improving disclosure for Cadila and Sun Pharma, boosting IA values for Divi's and Lupin, and continuing IA prioritization for Aurobindo and Glenmark to maximize stakeholder value.

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Éditeur
LAP LAMBERT Academic Publishing
Date d'édition
2025
Langue
anglais
ISBN 10 
6208447887
ISBN 13 
9786208447885
Reliure
Broché
Nombre de pages
256
Coordonnées du fabricant
non disponible
Personne responsable
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