The Impact of Capital Structure on Tangible Social Value Added of the Telecommunication Industry in India

  • N. Anchana Ph. D. Research Scholar: Department of Commerce Kanchi Mamunivar Govt. Institute for Postgraduate Studies and Research, Pondicherry University, Puducherry
  • R. Azhagaiah Guide & Supervisor, Associate Professor: Department of Commerce Kanchi Mamunivar Government Institute for Postgraduate Studies and Research, Pondicherry University, Puducherry
DOI: https://doi.org/10.5281/zenodo.13304305
Keywords: Capital Structure, Social Value Added Model, Tangible Value Added

Abstract

This paper aims to examine the impact of Social Value Added (SVA) on capital structure (CS) with respect to top five companies in the Telecommunication Industry in India. The SVA comprises tangible and intangible value created by the firm; however, the present study focuses only on the tangible value added variables for a period of five years from 2015-16 to 2019-20. The data for the study were collected from the annual reports of the respective samplefirms. The study used correlation and regression analysis for studying the impact of CS on SVA. The results showed that there is a significant impact of the CS on SVA of Telecommunication industry in India.

JEL: G32, O35, O14

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References

Pawet Wnuczak. 2018. ‘Social Value Added (SVA) as an adaption of Economic Value Added (EVA) to the specificity of Cultural Institutions’. Journal of Management and Business Administration 26(1): 100-20.
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https://www.ibef.org/industry/telecommunications.aspx
https://www.investindia.gov.in/sector/telecom
Dimitris Kyariazis and Anastassis, C.2007. ‘The Validity of the Economic Value Added Approach: An Empirical Application’. European Financial Management 13(1):71-100.
Pawet Wnuczak, loc. cit.
Mohsen Hemmati, loc. cit.
Published
2024-08-12
How to Cite
Anchana, N., & Azhagaiah, R. (2024). The Impact of Capital Structure on Tangible Social Value Added of the Telecommunication Industry in India. GPH-International Journal of Business Management, 7(07), 34-42. https://doi.org/10.5281/zenodo.13304305
Issue
Vol 7 No 07 (2024): GPH-International Journal of Business Management
Section
Articles

Copyright (c) 2024 N. Anchana

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