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Bank efficiency and the role of intangible assets: Evidence from multinational analysis and a meta-SFA approach

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  • Zhu, Wenhui
  • Hatakeda, Takashi

Abstract

This study uses a meta-SFA to examine the impact of identifiable intangibles (excluding goodwill) on bank efficiency and efficiency convergence in the EU, US, Japan, and China. Using data from 3881 commercial banks (2012–2022), we analyze cost efficiency (CE) within each group and the technology gap ratio (TGR) across groups. Intangible assets show a concave relationship with efficiency in the US, Japan, and China. On average, they improve bank efficiency in the US and China, but reduce bank efficiency in the EU and Japan. In the US, national technology development appears to hinder efficiency convergence, while banks’ intangible assets may reduce differentiation and increase convergence. In China, rapid technology development primarily drives differentiation. In the EU, intangible assets facilitate efficiency convergence. In Japan, both national technology development and intangibles contribute to the efficiency convergence of banks. Our findings highlight regional differences in how intangibles and technology shape bank efficiency and emphasize the importance of more transparent disclosure of intangible assets.

Suggested Citation

  • Zhu, Wenhui & Hatakeda, Takashi, 2026. "Bank efficiency and the role of intangible assets: Evidence from multinational analysis and a meta-SFA approach," Research in International Business and Finance, Elsevier, vol. 87(C).
    • Handle: RePEc:eee:riibaf:v:87:y:2026:i:c:s0275531926001431
    DOI: 10.1016/j.ribaf.2026.103416
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    JEL classification:

    • G21 - Financial Economics - - Financial Institutions and Services - - - Banks; Other Depository Institutions; Micro Finance Institutions; Mortgages
    • G31 - Financial Economics - - Corporate Finance and Governance - - - Capital Budgeting; Fixed Investment and Inventory Studies
    • O3 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights

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