文章基本信息

标题：Intellectual Capital and its Effect on Financial Performance of Banks: Evidence from Saudi Arabia
本地全文：下载
作者：Mahfoudh Abdul Karem Al-Musali ; Mahfoudh Abdul Karem Al-Musali ; Ku Nor Izah Ku Ismail 等
期刊名称：Procedia - Social and Behavioral Sciences
印刷版ISSN：1877-0428
出版年度：2014
卷号：164
页码：201-207
DOI：10.1016/j.sbspro.2014.11.068
语种：English
出版社：Elsevier
摘要：AbstractThis 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.
关键词：IC performance;financial performance indicators;Saudi listed banks