The spread of coronavirus disease 2019 (COVID-19) has had a significant impact on business and economies globally. This paper aims to investigate the impact of COVID-19 on firm performance in China’s high-tech industries. The population of this paper is 116 companies listed on the sci-tech innovation board (STAR market) of the Shanghai stock exchange. DuPont analysis is applied to measure firm performance including return on equity (ROE), return on assets (ROA), asset turnover ratio (ATO), and profit margin. The empirical results show that the COVID-19 pandemic has a significant and negative impact on ROE, ROA, and ATO in high-tech industries, and research and development (R&D) investment has a moderating role in the relationship between the COVID-19 pandemic and firm performance. The findings may play a guiding role for corporate managers and policymakers to overcome this formidable crisis in the era of COVID-19.

Purpose: The prime intention of this study is to examine the influence of intellectual capital (IC) on the financial performance of Indian companies listed on Standard and Poor Bombay Stock Exchange Sensitive Index (BSE SENSEX).Design/methodology/approach: The study employs the data of 30 most significant and most prominent companies of India listed on BSE SENSEX for 10 years from 2009–2010 to 2018–2019. Value Added Intellectual Coefficient (VAIC^TM) methodology developed by Pulic (2000) was employed for measuring the efficiency of the IC.Findings: The efficiency of IC is substantially and positively associated with the financial performance of the Indian companies as measured by return on assets (ROA), market-to-book (MB) ratio and return on equity (ROE). Amongst the three dimensions of VAIC, capital employed efficiency (CEE) was the most vital element in contributing to the firm financial performance, followed by human capital efficiency (HCE). Structural capital efficiency (SCE) only helps in enhancing the ROA of Indian firms.Research limitations/implications: The study results are only restricted to the 30 companies of India listed on S&P BSE SENSEX Index. Thus generalization of the result needs especial caution.Originality/value: The study fills the void in the current literature of IC and business performance and extends the understanding of their relationship by providing empirical evidence.

The purpose of this paper is to empirically examine the effect of intellectual capital on the financial performance of the central public sector enterprises (CPSEs) operating in India and also to analyse the contribution made by each component of intellectual capital in the financial performance of the organisation. Secondary data were collected from the constituent companies of the S&P Bombay Stock Exchange (BSE) CPSE index from 2009 to 2018. VAIC

Innovative approaches and regulatory laws for fake technology are clarified in this study. This chapter contributors explores the regulatory and legal implications of one specific real-world deepfake case study. The writers note that individuals are initially frightened of these deep fakes, similar to how they have been with numerous other innovations in the past. Although deepfakes are anticipated to be applied more often in the years to come, the writers focus on a number of societal and constitutional concerns that Humans and government will have to contend effectively. The probable role of legislatures and digital broadcasting networks in countering deepfakes is further addressed in the study. Furthermore, the researchers of this study offer suggestions and ideas on how to mitigate and reduce the growth of deepfakes from a standpoint of regulation and one from a point of view of technology.