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أثر الاستثمار في رأس المال الفكري على الأداء المالي للمصارف السعودية
[The impact of investment in intellectual capital on the financial performance of Saudi banks]

Author

Listed:
  • Chiad, Faycal

Abstract

The purpose of the study is to study the effect of intellectual capital on the financial performance of Saudi banks. The study uses the VAIC methodology to measure intellectual capital and its components. Using the appropriate statistical analysis models, we found a significant correlation between the components of intellectual capital and financial performance. Employee capital CEE was the most independent variable affecting the rate of banking performance, compared to human capital HCE, and structural capital SCE.

Suggested Citation

  • Chiad, Faycal, 2022. "أثر الاستثمار في رأس المال الفكري على الأداء المالي للمصارف السعودية [The impact of investment in intellectual capital on the financial performance of Saudi banks]," MPRA Paper 114510, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:114510
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    References listed on IDEAS

    as
    1. Nasif Ozkan & Sinan Cakan & Murad Kayacan, 2017. "Intellectual capital and financial performance: A study of the Turkish Banking Sector," Borsa Istanbul Review, Research and Business Development Department, Borsa Istanbul, vol. 17(3), pages 190-198, September.
    2. Sydler, Renato & Haefliger, Stefan & Pruksa, Robert, 2014. "Measuring intellectual capital with financial figures: Can we predict firm profitability?," European Management Journal, Elsevier, vol. 32(2), pages 244-259.
    3. Laurie Hunter & Elizabeth Webster & Anne Wyatt, 2005. "Measuring Intangible Capital: A Review of Current Practice," Australian Accounting Review, CPA Australia, vol. 15(36), pages 4-21, July.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    intellectual capital; financial performance; Saudi banks;
    All these keywords.

    JEL classification:

    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • O34 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Intellectual Property and Intellectual Capital

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