Does Intellectual Capital Affect Financial Performance and Non-Performing Loans? Evidence From the Banking Sector in Turkey

Abdulmuttalip Pilatin, Hasan Ayaydin and Abdulkadir Barut

Journal of BRSA Banking and Financial Markets, 2023, vol. 17, issue 1, 39-64

Abstract: The purpose of this study is to empirically examine the impact of intellectual capital (VAIC) capacity of 21 Turkish banks on financial performance (ROA) and non-performing loans (NPL) from 2004 to 2020. Panel data technique was used for analysis. The study results suggest that banks’ intellectual capital is vital for their profitability, credit risk and competitive advantage. As far as known, this is one of the first empirical researches in Turkey that examines the impact of IC and its components on financial performance and non-performing loans of the Turkish banking sector in the long term.

Keywords: Intellectual Capital; VAIC; Financial Performance; Non-Performing Loans; Banks; Credit Risk (search for similar items in EconPapers)
JEL-codes: F31 F41 L25 (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:bdd:journl:v:17:y:2023:i:1:p:39-64

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