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A model to explain intellectual capital disclosure in UAE banks

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  • Magdi El-Bannany

Abstract

The aim of this study is to formulate a model to explain the reasons for the changes in the disclosure level of intellectual capital by UAE National Banks over the period 2005-2009. Multiple regression analysis is used to test the relationship between the level of intellectual capital disclosure as a dependent variable and certain independent variables. The results show that total reserves as a comprehensive bank risks indicator and customer satisfaction and loyalty variables which have not been considered in previous studies, have a significant impact on the level of intellectual capital disclosure. In addition, the results shows that bank size and bank age have significant impact on the level of intellectual capital disclosure. On the other hand, the results show that human capital pressure variable, which has not been considered in previous studies and variable of role duality has no impact on the level of intellectual capital disclosure.

Suggested Citation

  • Magdi El-Bannany, 2013. "A model to explain intellectual capital disclosure in UAE banks," International Journal of Learning and Intellectual Capital, Inderscience Enterprises Ltd, vol. 10(1), pages 35-51.
    • Handle: RePEc:ids:ijlica:v:10:y:2013:i:1:p:35-51
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    Cited by:

    1. Vandana Mehrotra & Amarjeet Kaur Malhotra & Rashmi Pant, 2018. "Intellectual Capital Disclosure by the Indian Corporate Sector," Global Business Review, International Management Institute, vol. 19(2), pages 376-392, April.

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