The impact of the intellectual capital efficiency on commercial banks performance: Evidence from the US

被引：101
|
作者：
Meles, Antonio [1 ]
Porzio, Claudio [2 ]
Sampagnaro, Gabriele [2 ]
Verdoliva, Vincenzo [3 ]
机构：
[1] Univ Naples 2, Naples, Italy
[2] Univ Naples Parthenope, Naples, Italy
[3] Univ Kingston London, Kingston Upon Thames, Surrey, England
来源：
JOURNAL OF MULTINATIONAL FINANCIAL MANAGEMENT | 2016年 / 36卷
关键词：
Banks performance; Intellectual capital; Human capital; VAIC (TM); FIRMS MARKET VALUE; FINANCIAL PERFORMANCE; CORPORATE PERFORMANCE; BUSINESS MODELS; PROFITABILITY; DETERMINANTS; MARGINS;
D O I：
10.1016/j.mulfin.2016.04.003
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
Using a large sample of 5,749 commercial banks, covering over 40,000 observations over the time window 2005-2012, we find that efficiency in the use of intellectual capital (IC) positively affects the financial performance of US banks. In addition, the results show that human capital (HC) efficiency, a subcomponent of IC efficiency, has a larger impact on financial performance than other IC sub-components. These findings suggest that the development of effective techniques of knowledge management, enabling banks to accumulate the IC necessary to adapt to a constantly changing environment, represents an effective tool of achieving the goals of both bank managers and policymakers. (C) 2016 Elsevier B.V. All rights reserved.
引用
收藏
页码：64 / 74
页数：11
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