The Impact of Human Capital, Structural Capital and Relational Capital on Corporate Performance in Pakistan.

Intellectual capital is a term frequently used to describe intangible assets (INTC). This study intends to examine the impact of three components of intellectual capital, that is, human capital, structural capital, and relational capital, on corporate performance (CP) of non-financial listed on the Pakistan Stock Exchange (PSX). This study uses quantitative secondary data spanning from 2012 to 2019, collected from annual published reports of the companies. The quantitative data analysis has been done by using the Fixed Effects Model (FEM). This research shows that each of the INTC dimensions studied has a significant positive relationship with corporate performance in Pakistan. This study will assist non-financial firms in their policy formulation related to capital structuring, which will assist them to enhance their performance. The management of non-financial firms will also benefit from this study as they can take corrective actions on their existing policies and procedures and make them competent. [ABSTRACT FROM AUTHOR]