Intellectual capital and bank performance: the moderating role of income diversification

被引:9
作者
Githaiga, Peter Nderitu [1 ]
机构
[1] Moi Univ, Dept Accounting & Finance, Eldoret, Kenya
关键词
Intellectual capital; Income diversification; Bank performance; NONINTEREST INCOME; FINANCIAL PERFORMANCE; FIRM PERFORMANCE; COMMERCIAL-BANKS; EFFICIENCY; PROFITABILITY; IMPACT; DETERMINANTS; CAPABILITY; OPERATIONS;
D O I
10.1108/APJBA-06-2021-0259
中图分类号
F [经济];
学科分类号
02 ;
摘要
Purpose This study examines whether income diversification moderates the relationship between intellectual capital and bank performance among East African banks. Design/methodology/approach The study uses a sample of 53 East African banks and a panel dataset for the period 2010-2018. The hypotheses are tested through a hierarchical regression model. Findings The regression results indicate that intellectual capital (IC) significantly affects bank performance. Further, the study finds that income diversification has a negative and significant effect on bank performance. The results indicate that income diversification reduced the overall impact of IC (Value Added Intellectual Capital (VAIC)) efficiency on bank performance for the moderating influence. However, the moderating role of income diversification on the relationship between individual components of VAIC (HCE, SCE and CEE) varies. While income diversification enhanced the impact of structural capital efficiency (SCE) on bank performance, it also reduced the effect of human capital efficiency (HCE). Additionally, income diversification did not moderate the impact of capital employed efficiency (CEE) on bank performance. Originality/value This study contributes to the literature by demonstrating that non-traditional banking activities influence the IC and bank performance relationship, which is scanty in the existing literature.
引用
收藏
页码:509 / 526
页数:18
相关论文
共 86 条
[51]   Is bank income diversification beneficial? Evidence from an emerging economy [J].
Meslier, Celine ;
Tacneng, Ruth ;
Tarazi, Amine .
JOURNAL OF INTERNATIONAL FINANCIAL MARKETS INSTITUTIONS & MONEY, 2014, 31 :97-126
[52]   Diversification and Economic Performance: An Empirical Assessment of Chinese Firms [J].
Mingfang Li ;
Yim-Yu Wong .
Asia Pacific Journal of Management, 2003, 20 (2) :243-265
[53]   Intellectual capital and firm performance: evidence from Indian banking sector [J].
Mohapatra, Suryanarayan ;
Jena, Sangram Keshari ;
Mitra, Amarnath ;
Tiwari, Aviral Kumar .
APPLIED ECONOMICS, 2019, 51 (57) :6054-6067
[54]   Intellectual capital and financial performance of Indian banks [J].
Mondal, Amitava ;
Ghosh, Santanu Kumar .
JOURNAL OF INTELLECTUAL CAPITAL, 2012, 13 (04) :515-+
[55]   Does bank diversification heterogeneously affect performance and risk-taking in ASEAN emerging economies? [J].
Moudud-Ul-Huq, Syed ;
Ashraf, Badar Nadeem ;
Gupta, Anupam Das ;
Zheng, Changjun .
RESEARCH IN INTERNATIONAL BUSINESS AND FINANCE, 2018, 46 :342-362
[56]   Does female representation on corporate boards improve intellectual capital efficiency? [J].
Nadeem, Muhammad ;
Farooq, Muhammad Bilal ;
Ahmed, Ammad .
JOURNAL OF INTELLECTUAL CAPITAL, 2019, 20 (05) :680-700
[57]  
Nadeem M, 2017, MEAS BUS EXCELL, V21, P65, DOI 10.1108/MBE-12-2015-0055
[58]   The impact of marketing capability, operations capability and diversification strategy on performance: A resource-based view [J].
Nath, Prithwiraj ;
Nachiappan, Subramanian ;
Ramanathan, Ramakrishnan .
INDUSTRIAL MARKETING MANAGEMENT, 2010, 39 (02) :317-329
[59]   Skill relatedness and firm diversification [J].
Neffke, Frank ;
Henning, Martin .
STRATEGIC MANAGEMENT JOURNAL, 2013, 34 (03) :297-316
[60]  
Nepali S.R., 2018, Asian Economic and Financial Review, V8, P279, DOI DOI 10.18488/JOURNAL.AEFR.2018.82.279.293