Intellectual Capital and its Effect on Financial Performance of Banks: Evidence from Saudi Arabia

By M. Al-Musali, K. Ismail. 2014

176 citations recorded by the source corpus.

This study examines intellectual capital (IC) performance of listed banks in Saudi Arabia using value-added intellectual coefficient (VAIC) methodology, and investigates the impact of IC on financial performance. It identifies the IC components that may be the drivers of the traditional indicators of bank success. The results of a survey of a sample of all listed banks during 2008 to 2010, show that IC performance of Saudi banks is low and it is positively associated with bank financial performance indicators. However, when VAIC is split into its components, the relationships between these components and bank financial performance indicators vary.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/167f6dc95bedc619fed7291f31a688bfadb54372

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

In Strategy and Management

Citations in the corpus

Intellectual Capital Performance and Profitability of Banks: Evidence from Pakistan (2019, background): “Most existing studies on IC (Al-Musali and Ismail 2014; Al-Musali and Ismail 2016; Meles et al. 2016; Mondal and Ghosh 2012; Nawaz and Haniffa 2017; Ozkan et al. 2016; Ting and Lean 2009; Yalama 2013) are rather limited, as they do not consider the impact of corporate governance and other relevant…”
Human capital efficiency and firm performance across sectors in an emerging market (2020, methodology): “In addition, in recent years many empirical studies have also been conducted on Asian economies (Al-Musali & Ismail, 2014; Mondal & Ghosh, 2012; Poh et al., 2018; Tran & Vo, 2018).”
Determinants of financial performance of Islamic banks: An intellectual capital perspective (2017, result): “The overall results are in agreement with previous studies (Al-Musali and Ismail, 2014; Curado et al., 2014; Nimtrakoon, 2015; Reed et al., 2006), which documented a positive relationship between IC and bank’s accounting performance.”