The Impact of Components of Intellectual Capital and Value added Intellectual Coefficient on Banks’ Financial Performance (in Persian)

Masoume Labbafi () and Roya Darabi ()
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Masoume Labbafi: Accounting Department, South Tehran Branch, Islamic Azad University, Iran.
Roya Darabi: Accounting Department, South Tehran Branch, Islamic Azad University, Iran.

Journal of Monetary and Banking Research (فصلنامه پژوهش‌های پولی-بانکی), 2019, vol. 11, issue 38, 624-599

Abstract: In the knowledge-based economy, intellectual capital is used to create value for organizations. Organizations seek to create, manage, expand and exploit optimal intellectual capital in terms of organizational value creation and business process improvement. Considering the competitiveness of the present age seems that banks must improve their performance to achieve their goals and perform their duties correctly so that they can surpass their competitors. One of the factors affecting the performance of banks is intellectual capital. The purpose of this study is to investigate the effect of intellectual capital and the value-added intellectual coefficient on the performance of accepted banks in Tehran Stock Exchange from 2012 to 2016. To test the hypotheses of the research, multiple linear regression analysis of panel data has been used. One-time of intellectual capital is generally reviewed and once the effects of intellectual capital components were examined. The results of the research show that intellectual capital is more influenced by the human capital and the value-added human capital coefficient has a positive and significant relationship with the performance of accepted banks in the stock market.

JEL-codes: G11 G21 O34 (search for similar items in EconPapers)
Date: 2019
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