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

被引：107

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

页码：64 / 74

页数：11

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