Intellectual capital and the creation of value in Latvian banking sector: panel data analysis

Nellija Titova

American Journal of Finance and Accounting, 2010, vol. 2, issue 1, 16-32

Abstract: Intellectual capital (IC) has proven to be under valuated in many countries over the world. This paper provides some evidence that Latvia is not an exception. Author has used the research methods applied in the research on financial sector by the Malaysian, Finnish and Brazilian scientists to provide a view to the issues of IC in Latvian banking sector. The study is based on applying calculated intangible value (CIV), which measures the monetary value of IC or IC stock, value-added intellectual coefficient (VAIC™), which describes how a company's IC adds value to the company and intellectual capital efficiency (ICE), which measure the flow of IC. This paper presents the results on the analysis of different aspects of IC evaluation, its components and relationships based on the financial statement data collected for all the 24 Latvian banks during the period between 2004 and 2008.

Keywords: banking sector; calculated intangible value; intellectual capital efficiency; VAIC; value-added intellectual coefficient; intangible assets; human capital; structural capital; capital employed; value creation; Latvia; banks. (search for similar items in EconPapers)
Date: 2010
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.inderscience.com/link.php?id=34565 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ids:amerfa:v:2:y:2010:i:1:p:16-32

Access Statistics for this article

More articles in American Journal of Finance and Accounting from Inderscience Enterprises Ltd
Bibliographic data for series maintained by Sarah Parker ().