Intellectual capital performance in Indian banks: a panel data analysis

Sushila Soriya and Karam Pal Narwal

International Journal of Learning and Intellectual Capital, 2015, vol. 12, issue 2, 103-121

Abstract: The study aims to examine intellectual capital efficiency and its association with the financial performance in Indian banks. The time period selected for the study spans from 2005-2006 to 2012-2013. OLS, fixed effect and random effect was used to investigate if VAIC is a comprehensive model for measuring intellectual capital performance and whether its components can act as strong predictor of corporate financial success. Corporate financial performance is measured through bank growth, employee productivity and bank profitability. The results found that SCE is significantly associated with bank profitability, growth and employee productivity. ADE used as measure of advertising efficiency is also significantly associated with BP and GR. The study is an addition to the current knowledge of intellectual capital in the organisations. It will also assist the developers of the accounting standards to make the use of findings to determine the possible necessary changes in the present accounting policies for better representation of the intellectual capital.

Keywords: intellectual capital performance; banking sector; VAIC; panel data; India; bank performance; intellectual capital efficiency; financial performance; bank growth; employee productivity; bank profitability; accounting standards. (search for similar items in EconPapers)
Date: 2015
References: Add references at CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
http://www.inderscience.com/link.php?id=68983 (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:ijlica:v:12:y:2015:i:2:p:103-121

Access Statistics for this article

More articles in International Journal of Learning and Intellectual Capital from Inderscience Enterprises Ltd
Bibliographic data for series maintained by Sarah Parker ().