A Study of Determinants of Intellectual Capital Influencing Financial Performance of Selected Banks in Ghana

Musah Dumah () and Dipak S. Gaywala ()
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Musah Dumah: Parul University
Dipak S. Gaywala: Parul University

International Journal of Global Business and Competitiveness, 2024, vol. 19, issue 1, No 2, 12-20

Abstract: Abstract The aim of this study is to examine how Ghanaian banks' financial performance is impacted by intellectual capital elements. The components of the value added intellectual capital co-efficient (VAIC) were identified as the factors influencing banks performance. This study analyzed the data using both the VAIC model and the panel data regression model. The study's conclusions suggest there is a connection between Ghanaian banks' success and intellectual capital (IC) variables (using the VAIC method). The relationship between VAIC and return on asset (ROA), a financial performance metric, is found to be considerably favorable when the dataset is employed in a panel regression model. Structural capital (SC) and capital employed (CE) were the factors that determined a bank's performance when the VAIC components were split and examined. Therefore, if banks in Ghana want to increase their earnings and competitiveness, they should deploy their structural capital and capital employed effectively.

Keywords: Intellectual capital; Banking sector; Banks’ performance; Value added intellectual capital; Ghana (search for similar items in EconPapers)
Date: 2024
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DOI: 10.1007/s42943-024-00105-6

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