أثر الاستثمار في رأس المال الفكري على الأداء المالي للمصارف السعودية

The impact of investment in intellectual capital on the financial performance of Saudi banks

Faycal Chiad

MPRA Paper from University Library of Munich, Germany

Abstract: The purpose of the study is to study the effect of intellectual capital on the financial performance of Saudi banks. The study uses the VAIC methodology to measure intellectual capital and its components. Using the appropriate statistical analysis models, we found a significant correlation between the components of intellectual capital and financial performance. Employee capital CEE was the most independent variable affecting the rate of banking performance, compared to human capital HCE, and structural capital SCE.

Keywords: intellectual capital; financial performance; Saudi banks (search for similar items in EconPapers)
JEL-codes: G32 O34 (search for similar items in EconPapers)
Date: 2022-06
New Economics Papers: this item is included in nep-ara
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Published in La Revue des Sciences Commerciales 1.21(2022): pp. 240-260

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Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:114510

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