Empirical Analysis of Intellectual Capital Disclosure Practices in Banks in Spain, Portugal and Greece

Gimede Gigante and Daniele Angelo Previati

Chapter 8 in Modern Bank Behaviour, 2013, pp 154-175 from Palgrave Macmillan

Abstract: Abstract During the 1990s there was a rapid evolutionary shift in the established paradigm underlying the dominant model for business practices and execution. For over 200 years the success of a company was generally based on its efficient use of physical capital. However, on entering the third millennium it has become intellectual, rather than physical, capital which appears to have become the established cornerstone for a bank’s future viability and success in the ‘new knowledge economy’. Pulic and Bornemann (1999, p. 1), for example, wrote that in ’this new economy ...intellectual capital has become the one and only competitive advantage of a bank’, as well as the pivotal component of future prosperity, growth and development. The changes in the major underlying pivotal factor of a business and national infrastructure during the 1990s raises several questions about the possible impact on related disclosures practices by banks. Two major questions can be summarized as follows:

Keywords: Structural Capital; Physical Capital; Intellectual Capital; Listing Status; Voluntary Disclosure (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:pal:pmschp:978-1-137-00186-3_9

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DOI: 10.1057/9781137001863_9

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