IDEAS home Printed from https://ideas.repec.org/a/ids/ijlica/v20y2023i5p471-496.html
   My bibliography  Save this article

Does intellectual capital efficiency improve bank performance and financial stability? Evidence from Bangladesh

Author

Listed:
  • Swadip Bhattacharjee

Abstract

The study tries to examine the impact of intellectual capital (IC) efficiency on financial and market performance and financial stability of banks in Bangladesh through the lens of resource-based view (RBV) and knowledge-based view (KBV). This study measures IC efficiency by adopting 'value-added intellectual coefficient' (VAIC) approach suggested by Pulic (1998, 2000). Return on assets (ROA), market to book ratio (MB ratio), and Z-score are used as indicators of banks' financial and market performance, and distress risk to quantity financial stability, respectively. The findings show that IC efficiency accelerates banks' financial performance, while IC consideration degrades banks' market performance and increases their insolvency risks. Furthermore, the study finds that physical and financial capital is the primary contributor to bank performance and long-term growth. The findings emphasise the importance of building an intellectual asset base, in enhancing bank efficiency and promote financial stability.

Suggested Citation

  • Swadip Bhattacharjee, 2023. "Does intellectual capital efficiency improve bank performance and financial stability? Evidence from Bangladesh," International Journal of Learning and Intellectual Capital, Inderscience Enterprises Ltd, vol. 20(5), pages 471-496.
    • Handle: RePEc:ids:ijlica:v:20:y:2023:i:5:p:471-496
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=133222
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ids:ijlica:v:20:y:2023:i:5:p:471-496. See general information about how to correct material in RePEc.

    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.

    We have no bibliographic references for this item. You can help adding them by using 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 RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sarah Parker (email available below). General contact details of provider: http://www.inderscience.com/browse/index.php?journalID=86 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.