IDEAS home Printed from https://ideas.repec.org/a/asi/aeafrj/v2y2012i4p577-590id782.html
   My bibliography  Save this article

Intellectual Capital and Firm Performance of Commercial Banks in Malaysia

Author

Listed:
  • Malina Hanum Mohd Kamal
  • Rosfatihah Che Mat
  • Najihah Abdul Rahim
  • Norhusniyati Husin
  • Irwan Ismail

Abstract

Intellectual capital is an important element of the theory explaining firm performance. The purpose of this paper is to determine the relationship between the level of intellectual capital efficiency in terms of Human Capital, Capital Employed and Structural Capital (VAIC) with the commercial banks performance in Malaysia from the traditional accounting based perspective that comprises of ROA and ROE. Overall results revealed the relationship between intellectual capitals with performance of 18 commercial banks in Malaysia. Additionally, the results showed significance impact of intellectual capital variables namely Value Added Capital Employed (VACA), Value Added Human Capital (VAHU) towards bank performance. It is suggested that intellectual capital do matters and should be linked to firm productivity. The study implies that the importance of intellectual capital should be emphasized not only to the commercial banks but also to the emerging market of Islamic banks in Malaysia or any other industries for future research.

Suggested Citation

  • Malina Hanum Mohd Kamal & Rosfatihah Che Mat & Najihah Abdul Rahim & Norhusniyati Husin & Irwan Ismail, 2012. "Intellectual Capital and Firm Performance of Commercial Banks in Malaysia," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 2(4), pages 577-590.
    • Handle: RePEc:asi:aeafrj:v:2:y:2012:i:4:p:577-590:id:782
    as

    Download full text from publisher

    File URL: https://archive.aessweb.com/index.php/5002/article/view/782/1231
    Download Restriction: no
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Lassaad Ghachem & Costinel Dobre & Reza Etemad-Sajadi & Anca Milovan-Ciuta, 2019. "The Impact Of Cultural Dimensions On The Perceived Risk Of Online Shopping," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
    2. Snezhana Hristova & Dusica Stevceska-Srbinovska, 2019. "MANAGING TECHNOLOGY IN MACEDONIAN SMEs CONTEXT: PERCEPTIONS, PRACTICES AND CHALLENGES," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
    3. Erika Kulcsar & Claudia-Izabela Crenganes, 2019. "The End Product Of The Imagine Dragons’ And Lady Gaga’S Music, Or The Nature Of Marketing Mix In The Music Industry," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
    4. Tajudeen Lawal & Daniya Adeiza Abdulazeez & Mohammed Yabagi Ibrahim, 2019. "Human Capital Efficiency And Profitability Of Quoted Integrated Oil And Gas Companies In Nigeria," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.

    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:asi:aeafrj:v:2:y:2012:i:4:p:577-590:id:782. 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: Robert Allen (email available below). General contact details of provider: https://archive.aessweb.com/index.php/5002/ .

    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.