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Compared to physical assets, the value of financial assets has increased exponentially in recent years, showing that intangibles are becoming more important in contributing to economic growth. The growing disparity between stock and book valuations of companies provides evidence for this phenomenon. The purpose of this study is to assess the intellectual capital (IC) held by publicly traded Indian corporations over a ten-year period (2009-2019) by using a Pulic original model (VAIC) and todoi:10.5281/zenodo.7483362 fatcat:gdwqtyqnszf3lbx4q3lnqgkfge