Testing the Relationship between the Efficiency of Value Added Intellectual Coefficient and Corporate Performance at Commercial Banks in Amman Stock Exchange (ASE)

Faris Nasif AL-Shubiri
Additional contact information
Faris Nasif AL-Shubiri: Amman Arab University, Faculty of Business, Department of Finance and Banks, Amman, Jordan
Authors registered in the RePEc Author Service: faris nasif ALShubiri

Zagreb International Review of Economics and Business, 2011, vol. 14, issue 1, 1-22

Abstract: The principal purpose of the present paper is to investigate the association between the efficiency of value added Intellectual Coefficient (VAIC) by the major components of a banks resource base {physical capital (CEE), human capital (HCE) and structural capital (SCE)} and three traditional dimensions of banks financial performance. The three traditional dimensions of banks financial performance are (1) profitability, (2) productivity and (3) market valuation. The study Used 14 commercial banks data drawn from Amman Stock Exchange (ASE) reporting period 2002-2007. The paper used two models to testing, the first between the Value Added Intellectual Coefficient (VAIC) as the efficiency measure of three intellectual capital components and market valuation. The second model explores the relation between every intellectual capital variables as independent variables and banks financial performance dimensions include return on assets, return on equity and employee productivity.

Date: 2011
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.efzg.hr/default.aspx?id=13728 (text/html)
Abstract only available on-line

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:zag:zirebs:v:14:y:2011:i:1:p:1-22

Ordering information: This journal article can be ordered from
Zagreb International Review of Economics and Business, Faculty of Economics and Business, Trg J. F. Kennedy 6, 10000 Zagreb, Croatia.
http://www.efzg.hr/default.aspx?id=6045

Access Statistics for this article

Zagreb International Review of Economics and Business is currently edited by Soumitra Sharma

More articles in Zagreb International Review of Economics and Business from Faculty of Economics and Business, University of Zagreb Contact information at EDIRC.
Bibliographic data for series maintained by Jurica Šimurina ( this e-mail address is bad, please contact ).