Intangible Assets and Profitability in the Italian Banking Industry: Which Relationship?
AbstractPurpose of this paper is to value the role of the human capital in the profitability production within the Italian Mutual Bank (Bcc); to achieve this, we provide for the carrying out of an analysis on a sample of 209 of the above-mentioned banks using the Pulic’s VAICTM methodology (1998), in a five-year period of time (2006-2010).Obviously, we will use what the specialized literature gives us, which offers interesting and in-depth hints about the intellectual capital, but only referred to the listed medium-large banks; as far as we know there are no analysis and assessments over the local banks which, apart from their dimension, have a more and more nerve role in the financing of the real economy. The results of our analysis show clearly how the human capital has a meaningful role on the banks’ profitability, especially those which let the active presence in the territory be a setting value of their own business mission. At a territorial level, the Bcc of the South show steadier marginal effects than their sister companies of the North. In a historical period characterized by evident phenomena of credit crunch put into action by the great banks on the real economy, the banks’ local model and centrality of the human capital which characterize them still represents a value on which set up the sustain and the revival of the economy in the territory.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoArticle provided by Eurasian Publications in its journal Eurasian Journal of Business and Management.
Volume (Year): 1 (2013)
Issue (Month): 2 ()
Contact details of provider:
Web page: http://www.eurasianpublications.com/
Intangibles; Human Capital; Mutual Banks; VAIC;
You can help add them by filling out this form.
reading list or among the top items on IDEAS.Access and download statisticsgeneral information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: ().
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.