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Intellectual capital and its effect on financial performance of banks: Evidence from Saudi Arabia

This study examines intellectual capital (IC) performance of listed banks in Saudi Arabia using value-added intellectual coefficient (VAIC) methodology, and investigates the impact of IC on financial performance.It identifies the IC components that may be the drivers of the traditional indicators o...

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Main Authors: Al-Musali, Mahfoudh Abdul Karem, Ku Ismail, Ku Nor Izah
Format: Conference or Workshop Item
Language:English
Published: Elsevier Ltd. 2014
Subjects:
HG Finance
Online Access:http://repo.uum.edu.my/13379/1/26.pdf
http://repo.uum.edu.my/13379/
http://dx.doi.org/10.1016/j.sbspro.2014.11.068
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spelling my.uum.repo.133792016-04-17T06:23:06Z http://repo.uum.edu.my/13379/ Intellectual capital and its effect on financial performance of banks: Evidence from Saudi Arabia Al-Musali, Mahfoudh Abdul Karem Ku Ismail, Ku Nor Izah HG Finance This study examines intellectual capital (IC) performance of listed banks in Saudi Arabia using value-added intellectual coefficient (VAIC) methodology, and investigates the impact of IC on financial performance.It identifies the IC components that may be the drivers of the traditional indicators of bank success.The results of a survey of a sample of all listed banks during 2008 to 2010, show that IC performance of Saudi banks is low and it is positively associated with bank financial performance indicators.However, when VAIC is split into its components, the relationships between these components and bank financial performance indicators vary. Elsevier Ltd. 2014 Conference or Workshop Item PeerReviewed application/pdf en cc_by_nc_nd http://repo.uum.edu.my/13379/1/26.pdf Al-Musali, Mahfoudh Abdul Karem and Ku Ismail, Ku Nor Izah (2014) Intellectual capital and its effect on financial performance of banks: Evidence from Saudi Arabia. In: International Conference on Accounting Studies (ICAS) 2014, 18 - 19 August 2014, Putra World Trade Centre, Kuala Lumpur. http://dx.doi.org/10.1016/j.sbspro.2014.11.068 doi:10.1016/j.sbspro.2014.11.068
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Institutionali Repository
url_provider http://repo.uum.edu.my/
language English
topic HG Finance
spellingShingle HG Finance
Al-Musali, Mahfoudh Abdul Karem
Ku Ismail, Ku Nor Izah
Intellectual capital and its effect on financial performance of banks: Evidence from Saudi Arabia
description This study examines intellectual capital (IC) performance of listed banks in Saudi Arabia using value-added intellectual coefficient (VAIC) methodology, and investigates the impact of IC on financial performance.It identifies the IC components that may be the drivers of the traditional indicators of bank success.The results of a survey of a sample of all listed banks during 2008 to 2010, show that IC performance of Saudi banks is low and it is positively associated with bank financial performance indicators.However, when VAIC is split into its components, the relationships between these components and bank financial performance indicators vary.
format Conference or Workshop Item
author Al-Musali, Mahfoudh Abdul Karem
Ku Ismail, Ku Nor Izah
author_facet Al-Musali, Mahfoudh Abdul Karem
Ku Ismail, Ku Nor Izah
author_sort Al-Musali, Mahfoudh Abdul Karem
title Intellectual capital and its effect on financial performance of banks: Evidence from Saudi Arabia
title_short Intellectual capital and its effect on financial performance of banks: Evidence from Saudi Arabia
title_full Intellectual capital and its effect on financial performance of banks: Evidence from Saudi Arabia
title_fullStr Intellectual capital and its effect on financial performance of banks: Evidence from Saudi Arabia
title_full_unstemmed Intellectual capital and its effect on financial performance of banks: Evidence from Saudi Arabia
title_sort intellectual capital and its effect on financial performance of banks: evidence from saudi arabia
publisher Elsevier Ltd.
publishDate 2014
url http://repo.uum.edu.my/13379/1/26.pdf
http://repo.uum.edu.my/13379/
http://dx.doi.org/10.1016/j.sbspro.2014.11.068
_version_ 1644281166853832704
score 13.211869

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