Cross-Region Comparison Intellectual Capital and Its Impact on Islamic Banks Performance
نویسندگان
چکیده
This paper uses the value-added intellectual coefficient (VAIC) to assess performance of Islamic banks (IBs) by measuring return on assets (ROA) and income from financing (IFIB). The model tests relationship between capital (IC) IB in various regions using a panel data regression methodology with fixed-effects financial for period 2009–2019 BankScope database. empirical results show that VAIC has significant positive effect both ROA IFIB proxies. Furthermore, human employed efficiency have IFIB, while structural ROA, but is not related IFIB. can be used companies strategic decision making IC, especially capital, capital.
منابع مشابه
The Impact of Components of Intellectual Capital and Value added Intellectual Coefficient on Banks’ Financial Performance
In the knowledge-based economy, intellectual capital is used to create value for organizations. Organizations seek to create, manage, expand and exploit optimal intellectual capital in terms of organizational value creation and business process improvement. Considering the competitiveness of the present age seems that banks must improve their performance to achieve their goals and perform th...
متن کاملImpact of Intellectual Capital on Financial Performance
PurposeNowadays despite the increasing importance of intangible assets, especially intellectual capital in the companies; the majority of the traditional accounting systems are unable to calculate the intellectual capital properly. The purpose of this study is to examine the relationship between intellectual capital and financial performance. Design/methodology/approach – The empirical data wer...
متن کاملComparative Study on Performance of Islamic Banks and Conventional Banks in GCC region
Islamic banking is considered as alternative to conventional banking. It focuses on profit/loss and risk sharing, than interest based deposit/lending followed in conventional banking. Conventional Banking cherishes a long history while Islamic banking gained importance in last few decades. The study review and compare performance of conventional banks and Islamic banks operating in GCC region d...
متن کاملThe Effect of Intellectual Capital on Financial Performance of Banks Listed in Tehran Stock Exchange
The aim of this paper is to empirically investigate the effect of Intellectual Capital (IC) and its components on financial performance of Iranian banks accepted in Tehran Stock Exchange (TSE). The financial performances were measured by return on equity (ROE), return on assets (ROA), assets turnover (ATO), and book to market ratio (MB). This research covers 14 banks listed in TSE over the peri...
متن کاملCorporate Governance Diversity and Its Impact on Intellectual Capital Performance in an Emerging Economy
This study addresses various deficiencies in the corporate governance and intellectual capital literature by examining the association between the level of gender and ethnic diversity on the boards of directors of South African publicly listed firms and their degree of intellectual capital performance. A total of eighty-four South African publicly listed firms were included in this study. Empir...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Economies
سال: 2022
ISSN: ['2227-7099']
DOI: https://doi.org/10.3390/economies10030061