文章基本信息

标题：VAIC and Firm Performance: Banking Sector Of Pakistan
本地全文：下载
作者：Muhammad Zia ul haq ; Hazoor Muhammad Sabir ; Arbab Arshad 等
期刊名称：Information and Knowledge Management
印刷版ISSN：2224-5758
电子版ISSN：2224-896X
出版年度：2014
卷号：4
期号：2
页码：100-107
语种：English
出版社：International Institute for Science, Technology Education
摘要：Objective of this study is to examine the efficiency of the commercial banks of Pakistan in utilizing intellectual capital and capital employed to run the organization. For this purpose Ante Pulic’s VAIC tool was used to measure the intellectual capital efficiency and capital employed efficiency. The regression results have also proven that there is significant relationship between the intellectual capital and organizational performance. But public owned banks are not utilizing their intellectual capital optimally. Results has shown that for Govt. owned banks VAIC has positive impact over profitability (ROA and ROE) but no relationship between VAIC and productivity (ATO). At the same time for the Private owned banks VAIC has significant relationship and impact on both profitability and productivity.
关键词：Comparison of Public and Private Banks of Pakistan; Value Added intellectual capital; Intellectual capital Efficiency; Capital employed efficiency.