Intellectual capital performance and disclosures in an emerging banking market in Africa

Nicholas Asare, Francis Aboagye-Otchere and Joseph Mensah Onumah

International Journal of Management Practice, 2024, vol. 17, issue 2, 228-249

Abstract: This study examines the nature of the relationship between intellectual capital performance (ICP) and intellectual capital disclosures (ICD) in the banking sector of Ghana. Using annual data extracted from corporate annual reports of 24 banks from 2007 to 2015, the study computes the ICP using the value-added intellectual coefficient (VAIC) and ICD index constructed using metrics in the literature. The system generalised method-of-moments and panel-corrected standard errors estimations are used to estimate panel regressions with ICD as the dependent variable. The study finds ICP to be largely driven by human capital efficiency. Human capital disclosures also dominate ICD in the annual reports of banks. There is a significant positive relationship between ICP and ICD. The relationship between the two variables is not nonlinear. The findings have implications for banks in emerging banking markets.

Keywords: intellectual capital; performance; disclosures; banks; Ghana; Africa. (search for similar items in EconPapers)
Date: 2024
References: Add references at CitEc
Citations: Track citations by RSS feed

Downloads: (external link)
http://www.inderscience.com/link.php?id=137011 (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:ijmpra:v:17:y:2024:i:2:p:228-249

Access Statistics for this article

More articles in International Journal of Management Practice from Inderscience Enterprises Ltd
Bibliographic data for series maintained by Sarah Parker ().